Ms. Jean Finch
Pier 1 Imports USA Inc.
100 Pier 1 Place
Fort Worth, TX 76102
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of “Item #2946960 Tree Prelit Maple”. This product is exported from Linhai Dafan Electronic and Technological Ltd., Dongcheng Industrial Area, China.
“Item #2946960 Tree Prelit Maple” is an electrically lit device in the shape of a maple tree that is placed on the floor. This product measures 7.87″ × 2.76″ × 44.49″ and weighs 2.73 pounds and is composed of orange silk leaves, iron wire branches and stems, black iron base and trunk, PVC copper wire and wrapping paper, with an adaptor containing electrical components. The product also contains 64 LED bulbs that are tied to the wire branches and then wrapped with tape. The maple leaves are attached by sliding them over the LED bulb.This article is an electric lighting product designed for decorative purposes to enhance the home.
Analysis and Justification
“Item #2946960 Tree Prelit Maple” is considered a composite good because the components are attached to each other to form a whole. The goods present a clearly functional article, a lighting product of heading 94.05, with decorative maple leaves of heading 67.02 attached to the branches.
This item`s essential character is utilitarian since it is an electric lighting product with a decorative feature. The maple leaf component does not convert the item into an article made of artificial foliage of Chapter 67. This device is considered a composite good as defined by General Interpretive Rule 3 (b) of the Customs Tariff.
Chapter 94 provides for “lamps and lighting fittings … not elsewhere specified or included”. The corresponding Explanatory Notes state:
“(I) LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED
Lamps and lighting fittings of this group can […] use any source of light (candles, oil, petrol, paraffin (or kerosene), gas, acetylene, electricity, etc.). Electrical lamps and lighting fittings of this heading may be equipped with lamp-holders, switches, flex and plugs, transformers, etc., or, as in the case of fluorescent strip fixtures, a starter or a ballast.”
Heading 94.05 covers “Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included”.
The General Explanatory notes to this heading cover in particular:
(3) Specialised lamps, e.g. electric garlands (including those fitted with fancy lamps for carnival or entertainment purposes or for decorating Christmas trees).
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.
This article is decorative but its essential character is a lighting product and is classified under tariff classification 9405.40.90.00 of the Customs Tariff by application of General Interpretative Rules 1, 3(b), and 6.
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: