Mr. Ian Henderson
H&S Specialties Inc.
26 Whitefoot Cres
Ajax ON L1Z 2E1
Date of issuance of ruling:
This is in response to a request submitted on your behalf by UPS Supply Chain Solutions for an advance ruling on the tariff classification of Horizontal Glove Bag. This product is supplied by Inline Distributing Company at 8 Fairfield Crescent Unit #2, West Caldwell, UNJ, 07006.
The good in issue is a polyethylene bag used in asbestos insulation removal from pipes. It is designed with a quick attach collar, fiberguard glove sleeves and latex work gloves. Each bag has two chambers, the removal or work area and the debris chamber which can be twisted closed for the safe removal of the asbestos. The glovebags are packaged in a dispensing box on a roll and can be cut off and used in sections of one, two, three or more bags.
Analysis and Justification
You have proposed classification under heading 39.26 which provides for “Other articles of plastics and articles of other materials of headings 39.01 to 39.14”. Heading 39.26 covers articles not elsewhere specified or included, of plastics. The glovebag is more specifically provided for in heading 39.23 as “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.” The Explanatory Note to heading 39.23 states that the heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products, and includes containers such as sacks and bags of plastics. The glovebag is classified under subheading 3923.21 as a bag composed of polymers of ethylene.
The Horizontal Glove Bag is not considered to be a good of tariff item 3926.20.10 as protective suits and their accessories (including gloves), to be employed in a noxious atmosphere, as the good is more specifically provided for as a bag of plastics under heading 39.23.
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 Horizontal Glove Bag is classified under 39184.108.40.206 as a refuse bag of plastics in accordance with GIRs 1 and 6 of the Customs Tariff.
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.
A/Manager, Tariff Policy Unit ‘B’
Trade Policy Division
- Date modified: