Mr. Maxime Croteau-Michon
Le pailleur yacht services
217 Wolfe Street
Longueuil, QC J4J 2C7
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of 210 Plastic Cleaner and Polish. This product is manufactured/exported from Sumners Laboratories, Wellesley Hill, MA, USA.
The good at issue is a white, milky, lemon-scented emulsion sold in 7 oz. spray cans. It is described as a an anti-static and anti-fog plastic cleaner and polish that will leave a protective film, to be used for quick-cleaning all acrylic surfaces including Lexan, Plexiglas, Lucite, Acrylite and Isinglass. It contains petroleum distillates and is used on airplanes, boats, racing cars, etc.
Analysis and Justification
According to Laboratory analysis, the good is mainly composed of water, volatile petroleum hydrocarbons such as petroleum distillates, a propellant, and small quantities of other substances such as an emulsifier, silicone, and lemon scent. It contains no wax.
As per Explanatory Notes for heading 34.05, the good is akin to polishes, creams and similar preparations for footwear or leather; for the maintenance of wooden furniture, floors or other woodwork; and for coachwork, other than metal polishes, of said heading.
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.
As per GIRs 1 and 6, product 210 Plastic Cleaner and Polish is correctly classified in 3405.90.00.00.
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, Administrative Monetary Penalty System.
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: