Mr. John Andre
Montana Campfire, LLC
2086 Highway 93, Suite 130
Victor, Montana 59875
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Lightnin’ Flame Firestarter Two-Gallon Decorative Tin. This product is exported from your company in Victor, Montana.
This is a fire-starting product that is used to quickly ignite fires in fireplaces, woodstoves, barbecues and campfires, etc. This product is composed of dried wood shavings that have been mixed with petroleum distillates, and then packaged for retail sale with a measured plastic cup in a decorative, two gallon sized metal tin. The tin is made of tin-plated steel, is reusable, and is available in several different lithographed designs.
Analysis and Justification
The tariff classification of the Lightnin’ Flame Firestarter has been determined on advance ruling TRS number 275096 as 3606.90.00.10 when imported in packaging formats other than in decorative tins. However, when this product is imported in the two gallon decorative tin, the packaging cannot be classified with the product itself in accordance with General Interpretative Rule (GIR) 5(b) to the Customs Tariff which states that “…packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.” Therefore, the product at issue is considered to be comprised of three articles, the firestarter, plastic cup and decorative metal tin, each classifiable in a different heading of the Customs Tariff:
The Lightnin’ Flame Firestarter Two-Gallon Decorative Tin is considered a good “put up in sets for retail sale” as defined by Explanatory Note (X) to GIR 3(b). As such, it will be classified under the heading of the component or material that provides the good with its essential character, insofar as this criterion is applicable. The plastic cup is an ancillary item to the product and as such is disregarded from classification consideration. The fire-starting material is a consumable component that assists the user to ignite a fire. The metal tin is a reusable, decorative item that is beyond what would be considered normal for the packing of the product contained therein; it is also the component that provides the basis of the product’s consumer appeal. Based on the foregoing, the metal tin is considered the component that provides the essential character to the product as a whole.
Heading 73.10 provides for “tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l (litres)”. The Explanatory Notes to this heading describe the goods classified in the heading, stating in pertinent part:
“The larger containers covered by this heading include tar or oil drums; petrol cans; milk churns; casks and drums for alcohol, latex, caustic soda, calcium carbide, dyestuffs or other chemicals. The smaller containers include boxes, cans, tins, etc., mainly used as sales packings for butter, milk, beer, preserves, fruit or fruit juices, biscuits, tea, confectionery, tobacco, cigarettes, shoe cream, medicaments, etc.”
The decorative metal tin meets the terms of heading 73.10 and is appropriately classified therein. As it is this article that provides the essential character to the product at issue, the Lightnin’ Flame Firestarter Two-Gallon Decorative Tin is classified within this heading, specifically under subheading 7310.29 as being “of a capacity of less than 50 litres”, “other”.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
The Lightnin’ Flame Firestarter Two-Gallon Decorative Tin is classified 7310.29.00.99 by application of General Interpretative Rule 3(b) to the Customs Tariff.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA’s Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered "reason to believe" for the purposes of section 32.2 of the Customs Act and the CBSA’s Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All D-Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: