Ms. Jill Lapish
Speedball Art Product Company
2301 Speedball Road
Statesville, NC 28677
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of the “3070 – Speedball Textbook and Elegant Writer Set”.
The product at issue is the “Speedball Textbook and Elegant Writer Set”, product number 3070. The set is comprised of a wire-bound book and one porous-tipped calligraphy marker.
Analysis and Justification
The marker and book are marketed and imported as a set. Classification cannot be determined by General Interpretative Rule (GIR) 1 alone because the set consists of two or more items that are individually classified in different headings.
GIR 3 provides three methods of classifying goods, which, prima facie, fall under two or more headings:
GIR 3 (a) classification based on the most specific description of the goods rather than a description that provides only a general description,
GIR 3 (b) classification by essential character, or
GIR 3 (c) classification under the heading which occurs last in numerical order among those which equally merit consideration.
To determine if a group of items should be treated as a "set" for the purposes of Rule 3 (b), the term "goods put up in sets for retail sale" shall be taken to mean goods which:
- consist of at least two different articles that are classifiable in different headings,
- consist of products or articles put up together to meet a particular need or carry out a specific activity; and
- are put up in a manner suitable for sale directly to users without repacking.
The Speedball Textbook and Elegant Writer Set satisfies the three above conditions as “goods put up in sets for retail sale” and is therefore classified according to the component which gives the set its essential character.
In the present case, it is the book that denotes the essential character of the set and thus, the product at issue is classified in heading 49.01 as a printed book by the application of GIR 3(b).
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 “Speedball Textbook and Elegant Writer Set” is classified based on the basis of its essential character as a hard-cover book under tariff classification number 4901.99.00.91 in accordance with GIR 1, 3(b) 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: