Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON L6Y 0M1
Date of issuance of ruling: March 29, 2017
This is in response to your request for an advance ruling on the tariff classification of the Coleman Lightweight Sling Hammock, product number 2000031656. This product is manufactured by Huzhou Four Friends Articles of HuZhou City, Zhejiang, China.
|Effective Date:||March 29, 2017|
This is a hammock made of woven nylon fabric. It measures 220 centimeters long by 148 centimeters wide and has a weight capacity of up to 181.4 kilograms. The hammock features an attached storage pocket that is sewn into the side of the hammock, with a drawstring closure for the purposes of folding up. Included are two nylon fabric hang cords, and a metal carabineer clip, designed for stretching the hammock between two trees or posts. The hammock is imported folded up into a mesh carrying bag for transport.
Analysis and Justification
Heading 63.06 of the Customs Tariff provides for “Tarpaulins, awnings and sun blinds; tents; sails for boats, sailboards or landcraft; camping goods”. Explanatory Note (5) to the heading describes the term “camping goods”, stating that “this group includes canvas buckets, water bags, wash basins; ground-sheets; pneumatic mattresses, pillows and cushions (other than those of heading 40.16); hammocks (other than those of heading 56.08).” Since this hammock is made of woven fabric, and not formed from made up nets, of textile materials, this hammock is not included in heading 56.08. The Lightweight Sling Hammock meets the terms of heading 63.06.
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 Coleman Lightweight Sling Hammock, product number 2000031656, is classified 6306.90.90.00 by application of General Interpretative Rule 1.
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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