Ms. Kelly Baggs
Egg Farmers of Newfoundland & Labrador
1288, Topsail Road
Paradise NL A1L 1N7
Date of issuance of ruling: April 13, 2017
This is in response to a request submitted on your behalf by Avalon Customs Brokers for an advance ruling on the tariff classification of Plastic Egg Trays. This product is manufactured by/exported from TwinPack, The Netherlands.
|Effective Date:||April 13, 2017|
The goods at issue are plastics egg trays used in the transport of fresh, whole eggs from the farms to the grading station and then to various buyers. The trays have eggcup shapes that allow some flexibility so that any egg size can placed in the tray and the trays can be stacked without cracking or breaking the eggs below each row. The web-like, open space design allows increased and adequate airflow and reduces damage to eggs during transport.
Analysis and Justification
The submitted goods fall under heading 39.23 which covers articles of plastics used for the packing or conveyance of all kinds of products.
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 plastic egg trays are classified under tariff classification number 3922.214.171.124 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 as 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.
A/Manager, Tariff Policy Unit ‘A’
Trade Policy Division
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