Dollarama s.e.c.. / Dollarama L.P.
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 Article # 3058213 - Licensed Plastic Storage Box With Clip. This product is manufactured by/exported from Ningbo Elite Import & Export CO Ltd., Ningbo, China.
The product in issue is a red plastic box with a licensed illustration of “Star Wars” on top of the lid. The product's dimensions are 16.5cm x 13.5cm x 6cm and the branding name “Trudeau” appears on the clip. Identification stickers on the back of the product indicate that it is “BPA free” and “food safe”.
Analysis and Justification
The product is described as a pencil storage container designed to be used at school and as a household article. You have asked for classification under 3918.104.22.168 which provides for other boxes, cases, crates and similar articles used for the conveyance or packing of goods. However, the product presents multiple characteristics of a good used to contain food. Further, research shows similar containers marketed as plastic lunch boxes. As such, the product in issue is considered an article of plastics for the conveyance or packing of goods of heading 39.23, specifically subheading 3923.10 as boxes, cases, crates and similar articles.
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 Licensed Plastic Storage Box with Clip (Article #3058213) is classified under 3922.214.171.124 in accordance with 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.
Manager, Tariff Policy Unit ‘B’
Trade Policy Division
- Date modified: