Mx. T. P. Mason
J. Ennis Fabrics Ltd.
12122 - 68 Street NW
Edmonton, AB T5B 1R1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Journey® and TopGun® fabric sample catalogue cards. These products are exported from American Sample Company, Ontario, California, USA and Marlen Textiles, New Haven, Missouri, USA respectively.
The goods are printed fabric sample catalogue cards/inserts. These cards are 3-hole punched to enable them to be placed into catalogue binders. They advertise the fabric offered, provide printed product information, illustrate specific colour choices, and allow the client to experience the texture of the fabrics.
The cards are made of paperboard and are printed on both sides.
The front of the TopGun® card has 20 sample fabric swatches with pinked edges of various colours bonded to it. Colour number and names are printed under each fabric sample. The exporter's logo appears on the front and back of the card, and technical data and fabric descriptions are printed on the back.
The Journey® sample card has fabric swatches sandwiched between two pieces of paperboard with cut out rectangles on the front of the card to enable the fabric to be seen and touched. Each fabric sample has a colour number and name printed under it. The exporter's logo appears on the front and back of the card. Specifications are printed on the back.
The fabric samples on both cards are made of 100% woven polyester and are coated with acrylic not visible to the naked eye. The TopGun® fabric samples are coated on both sides, whereas the Journey® fabric samples are coated on the backings.
Analysis and Justification
The goods are composed of printed paperboard and fabric. The printed paperboard provides technical data and the fabric samples provide accurate color and tactile representation.
Although the goods are made of paperboard, Note 12 to Chapter 48 states that articles of paperboard that are printed with motifs, characters, or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. As per Note 5 to Chapter 49 Note 5 and the Explanatory Notes for heading 49.11, advertising matter such as trade catalogues are to be classified in this heading. The printed paperboard falls in heading 49.11.
The fabric portion of the goods in question meet the requirements of being made up under Note 7(f) to Section XI, as the goods are “assembled by sewing, gumming or otherwise.” Heading 63.07 covers “other made up articles, including dress patterns”. The Explanatory Note to the heading states that made up articles of any textile material are included here, if they are not more specifically described in other headings of Section XI or elsewhere in the Nomenclature. The fabric swatches meet the terms of heading 63.07.
The goods are prima facie classifiable under both headings 49.11 and 63.07. Neither heading provides the most specific description of the goods. The printed information and the sample fabric swatches are of equal importance as both are necessary for the client's decision-making process. Thus, neither component provides the essential character of the goods. As such, when the essential character cannot be determined, the goods shall be classified in the heading which occurs last in numerical order among those which equally merit consideration, in accordance with General Interpretative Rule (GIR) 3(c).
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.
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.
In accordance with GIRs 1 and 3(c), the fabric sample catalogue cards are classified under heading 63.07 (classification number 6307.90.99.90).
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 as 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 A
Trade Policy Division
- Date modified: