Mr. Bastien Brocheron-Andrieux
Les Boxers Boyz Inc.
385 de Louvain West
Montréal, QC H2N 2J1
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Milgram & Company Ltd for an advance ruling on the tariff classification of GTM1537SATABG Car Seat Bag. This product is manufactured by/exported from Xiamen Yangyitex Garment Co. Ltd., Siming District, Xiamen, China.
Based on an examination of the sample provided, Style GTM1537SATABG, is a garment designed to be worn by babies for protection against the cold, particularly when seated and fastened in a car seat. The baby bag outer shell is made of polyester and has an imitation Sherpa lining. It features a full front zippered opening, front pocket, hood, and slit openings at the back to accommodate a car seat belt or other harness.
Analysis and Justification
In accordance with Note 4 (a) to Chapter 62, the expression "babies’ garments and clothing accessories" applies to articles for young children of a body height not exceeding 86 cm.
The product is meant to provide warmth to the infant while being seated in a car seat. Due to its purpose, construction and general appearance, the baby bag is classified as a baby garment under Heading 62.09.
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 baby car seat bag, Style GTM1537SATABG, is classified under tariff classification number 6209.30.00.10 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule 1 and 6 of the Harmonized System.
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: