Tariff Classification Advance Ruling
Moba Moses Basket


Ms. Joanne Nadeau
Oyaco Products Inc.
102-1626 - 115 Avenue N.E.
Calgary, AB , T3K 2E4

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Asha Mahabir of Rodair Customs Brokers for an advance ruling on the tariff classification of the Moba Moses Basket. This product is manufactured by Moba, 1 Trinity Trees, Eastbourne, East Sussex, England.

TRS Number: 276933
Classification Number: 9403.70.10.00
Effective Date:

Product Description

The Moba Moses baskets have handles and can be carried quite easily. They are typically large enough to allow an infant to sleep in them comfortably until the infant reaches several months of age. One important feature of a Moba Moses basket is that a sleeping infant need never be disturbed in order to be moved from one room to the next.

The Moba Moses basket has integrated handles designed to be strong and durable for safety. It is made from a bespoke plastic that is anti-microbial and hypo-allergenic; it can also be thoroughly washed. The basket has over 300 air holes around the sides and base of the basket to maximize ventilation. The basket is completely recyclable. The dimensions are: length 82.4cm x height 39.3cm x width 42.8cm and it weighs 2 kilograms.

Every Moba Moses basket comes with a Moba mattress measuring 70cm x 30cm. The mattress has a wipe clean top cover, advertised as temperature regulating, fully air permeable and reversible. The Moba mattress is hypoallergenic and PVC free. The top cover can be machine washed and it has a foam core.

Analysis and Justification

Chapter 94 provides for “furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings”. As the basket is intended to be used by a sleeping infant and it is imported with bedding consisting of a liner and foam mattress-like padding, it most resembles a bassinet or bed of chapter 94. The basket meets with the two definitions noted below.

According to Merriam-Webster the definition of bassinet is:

a baby's basketlike bed (as of wickerwork or plastic) often with a hood over one end

According to Merriam-Webster the definition of bed is:

a piece of furniture on or in which to lie and sleep

The Explanatory Notes to Heading 94.03 state, in part: beds (including wardrobe beds, camp-beds, folding beds, cots, etc.). While the good in question is not specifically listed in the Explanatory Notes, the types of beds noted are suggestive of the Moba Moses basket.


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 Moba Moses basket is properly classified under 9403.70.10.00 as furniture of plastic for domestic purposes, in accordance with GIRs 1 and 6.

Legislative/Administrative References

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 as described in Memorandum D22-1-1, Administrative Monetary Penalty System.

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.

CBSA Contact

Grant Tebbutt
Manager, Tariff Policy Unit ‘A’
Trade Policy Division
Headquarters, Ottawa

File Number


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