Ms. Kathy Xu
Z.M.C. Metal Coating Inc.
3-40 Gaudaur Road
Woodbridge Ontario L4L 4S6
Date of issuance of ruling:
This is in respect of a request submitted on your behalf by Russell A. Farrow Limited dated , for an advance ruling on the tariff classification of Suncreen Fabric EB5448. This product is exported by Elitex (Dezhou) Company Limited, China.
This white material is woven solely from yarns of man-made synthetic polyester filaments which have been sheathed (extrusion or dip-coated) with white non-cellular plastics of poly (vinyl chloride) which can be seen with the naked eye. The yarns were coated prior to the weaving process. It will be imported in rolls for the manufacture of roller blinds in widths of 2.5 m, 3.0 m and 3.2 m.
Analysis and Justification
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.
In your request for an Advance Ruling you proposed tariff classification under 5903.10.29.00. This tariff classification number is correct. The textile fabric containing yarns of man-made filaments have been sheathed (extrusion or dip coated) with non-cellular plastics (poly vinyl chloride; PVC), which can be seen with the naked eye. The coated yarns are then woven into fabric. This woven fabric meets Note 2 (b) to Chapter 59 (heading 59.03), for “fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04”.
The Suncreen Fabric EB5448 is classified under classification number 5903.10.29.00 in accordance with GIR 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 or revoked; 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 (TRS) 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 (TRS) 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, 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: