Tariff Classification Advance Ruling
Gel Plates

Applicant

Ms. Jill Lapish
Speedball Art Product Company
2301 Speedball Road
Statesville, NC 28677
USA

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of various sizes of Gel Plates. This product is produced by Dongguan Hunder Plastic Products Co. Ltd., of Yan Tian, Dongguan, China.

TRS Number: 276677
Classification Number: 3926.90.99.90
Effective Date:

Product Description

The goods at issue are called Gel Plates or Gel Printing Plates. They are clear plastic plates made of polymers and mineral oil. Four sizes are presented for classification: 5x5, 5x7, 8x10 and 12x12 (inches). They are individually packaged for retail sale in a clear plastic clamshell. They are used for mixed media art, card-making, journaling, scrapbooking, home décor projects and much more.

Analysis and Justification

The Gel Plates are considered articles of plastics in Chapter 39. Headings 39.20 and 39.21 provide for plates of plastics, but Note 10 to Chapter 39 excludes plates that have been further worked. The Gel Printing Plates are provided for under heading 39.26, specifically subheading 3926.90, as ‘Other articles of plastics’.

Decision

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 Gel Printing Plates are classified under tariff classification number 3926.90.99.90 of the Customs Tariff in accordance with GIR 1 and 6 and Canadian Rule 1 of the Harmonized System.

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 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.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit B
Trade Policy Division
Headquarters, Ottawa

File Number

C-2016-008900

Date modified: