Mr. Chen Guang
5805 Royalmount Avenue
Montreal Quebec H4P 0A1
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Milgram & Company Ltd. for an advance ruling on the tariff classification of Twice A Day Weekly Pill Organizing Container, item #3022687. This product is manufactured by/exported from New Sail Group International Ltd., Shanghai, China.
The product in issue is a plastic container for organizing pills in order to facilitate the intake of daily medication. It has 14 compartments for the 7 days of the week (morning and afternoon). The dimensions of this product are 3.5 x 7.25 x 1.25 inches. The lids of each compartment are resealable and are coloured pink for the morning dispensing and blue for the afternoon.
Analysis and Justification
You have suggested classification under 39220.127.116.11 as an article of plastics for the packing of goods. However, the Explanatory Notes to heading 39.23 state that this heading excludes household articles or toilet articles which do not have the character of containers for the packing or conveyance of goods, whether or not sometimes used for such purposes.
Heading 39.24 provides for "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.” The principal use of the product is to organize pills to facilitate the daily intake of medications. It is generally used in the home although it can sometimes be used to convey medications for travel purposes. As such, the pill organizing container is classified under heading 39.24 as a household article 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.
The pill organizing container is classified under 3924.90.00.99 by 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.
A/Manager, Tariff Policy Unit ‘B’
Trade Policy Division
- Date modified: