Mr. Kevin Cote
Jakeco Holdings Inc.
418 Chitek Cres.
Saskatoon, SK S7K 5C2
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Trillium Customs Brokers Inc. for an advance ruling on the tariff classification of Biaxially Oriented Polypropylene (BOPP) bag. This product is manufactured by Zibo Aifudi Plastic Packaging Co. Ltd, Chunguang Road, Huantai Development, Zibo City, Shangdong, China. It is exported by Sonvigo SA, 4B Chemin du Reservoir, Lausanne, Switzerland.
The good in issue is a plastic sack or bag made of biaxially oriented polypropylene (BOPP) strips woven into a tubular-shaped textile fabric which has been stitched along the bottom and hemmed at the upper opening to form a bag. The outside of the bag typically has printed text and images such as company names, logos, product information and is partially laminated on one side to accentuate the print and give it a glossy finish.
Analysis and Justification
As Note 1(p) to Chapter 39 excludes textiles and textile articles of Section XI, heading 39.23, which covers “Articles for the conveyance or packing of goods, of plastics”, was eliminated from consideration.
Heading 63.05 provides for “Sacks and bags, of a kind used in the packing of goods”. The good in issue meets the terms of this heading and more specifically subheading 6305.33 “--Other, of polyethylene or polypropylene strip or the like”, as the good is made of woven polypropylene strips.
Consideration was also given to Note 1 (h) to Section XI which states that “This Section does not cover: Woven, knitted, or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39”. Although the good in issue is a woven fabric, it is only laminated on one side (front face) of the outside and as such does not qualify for exclusion by this Note.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules of the Interpretation of the Harmonized System (GIR). 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, Chapter 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, GIR 6 directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
The BOPP sack or bag is classified under tariff classification 6305.33.00.10 in accordance with GIRs 1 and 6.
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
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