Mr. Mike Giambattisto
Danson Decor inc
3425 Douglas B Floreani Street
Saint-Laurent, QC H4S 1Y6
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Decorative Polypropylene Easter Ribbon Item #DHK-CR-1A. This product is manufactured by/exported from Danson Hong Kong Limited, Shatin Industrial Centre, N.T., Hong Kong.
The product at issue is a 9ft decorative ribbon packaged for retail sale on a cardboard spool. The ribbon is a blue, cellular strip of plastics, 1.8 cm wide and 0.10 mm thick, and is composed of a polymer of propylene.
Analysis and Justification
Heading 95.05 provides for festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. The term “decoration” in the Explanatory Notes to that heading relates to an element which is decorative in nature or which provides an entertainment value during a festive occasion. The submitted product is not, neither by its overall look, shape nor component, related to a specific festive occasion. Its use after importation, for example, is to make different decoration products, which is not relevant for the purposes of tariff classification. The ribbon is therefore classified according to its constituent material. As the ribbon is a strip of cellular plastics, it meets the technical requirements of heading 39.21.
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 decorative polypropylene ribbon is classified under tariff classification number 3921.19.00.90 of the Customs Tariff in accordance with General Interpretative 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: