Mr. Mike Graham
360 Athletics Inc.
4-1283 North Service Road East
Oakville, ON L6H 1A7
Date of issuance of ruling: March 29, 2017
This is in response to a request submitted on your behalf by GHY for an advance ruling on the tariff classification of C9 Series, C12, C15 and C18 Vinyl Cones. This product is supplied by Sporting Syndicate PVT Limited, India.
|Effective Date:||March 29, 2017|
C9 Series, C12, C15 and C18 Vinyl Cones are plastic marker cones which measure 9, 12, 15 and 18 inches in diameter, respectively, and are imported in sets of 10 and 12 cones. These brightly colored cones are used for a variety of sports training drills to increase speed and agility and as field markers for football, soccer and boot camps. C9 Series are red, orange, blue, green or yellow. C12, C15 and C18 are orange.
Analysis and Justification
Your consultant requested classification under 9506.91.90.90 of the Customs Tariff as articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter. Although these marker cones are used in conjunction with general physical exercise and sports activities, they are not a necessary component of these activities. Since these plastic cones are not named in any specific heading of the Tariff, they are classified by their constituent material under heading 39.26 as other articles of plastics.
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.
C9 Series, C12, C15 and C18 Vinyl Cones are classified as other articles of plastics under 3922.214.171.124 in accordance with GIR 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 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.
A/Manager, Tariff Policy Unit ‘B’
Trade Policy Division
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