Tariff Classification Advance Ruling
Printed Waste Paper Basket w/silver rim, item # 3010234

Applicant

Chen Guang
Dollarama L.P.
5805 Royalmount Ave.
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 Printed Waste Paper Basket w/silver rim, item # 3010234. This product is manufactured by/exported from Ningbo Elite Import & Export Co Ltd, Ningbo, China.

TRS Number: 280219
Classification Number: 3924.90.00.99
Effective Date:

Product Description

The product in issue is a white plastic waste paper basket with a flowered pattern and silver rim. The dimensions of this product are 9.5 x 8 x 8 inches.

Analysis and Justification

You have suggested classification under 3923.10.90.90 as articles for the packing of goods, of plastics. However, the Explanatory Notes to heading 39.23 state that this heading excludes household articles, such as dustbins, 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 covers “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.” Explanatory Note (C) lists household articles such as dustbins as articles of plastics of this heading. The Printed Waste Paper Basket is considered a household article of plastics.

Decision

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.

This product, Printed Waste Paper Basket item #3010234, is classified under 3924.90.00.99 as a household article of plastics in accordance with GIRs 1 and 6.

Legislative/Administrative References

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.

CBSA Contact

Dino Pezoulas
Manager, Tariff Policy Unit ‘B’
Trade Policy Division
Headquarters, Ottawa

File Number

C-2018-000481

Date modified: