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Customs Notice 22-14: The Administration of Heading 95.05


1. This notice is to inform that Customs Notice N-179 has been revoked. The following will serve as a guideline to the current policy with regard to the classification of festive articles under heading 95.05 until a customs D Memorandum can be published.

2. This heading covers a broad range of goods, some of which are listed in the Explanatory Notes to heading 95.05. For goods to be classified in this heading, they must, by their shape, design, ornamentation, music, and appropriate use, be connected to the celebration of a festive occasion. Such goods are generally made of non-durable material and do not have a utilitarian function. They are decorative in nature or provide entertainment value during a festive occasion or a specific holiday season (e.g. during Christmas festivities).

3. When demonstrating that the goods are considered festive items or not, consideration will be given to the specific Legal Notes to Chapter 95, the exclusions found in the Explanatory Notes to Heading 95.05, as well as the design, best use and marketing of the goods, and the way the goods are sold.

4. Articles with a utilitarian function that have design or ornamentation appropriate to a specific holiday, or articles which are themselves not specifically holiday-related and can be used year round or seasonally, are to be classified under their specific heading. Please note that a full listing of the exclusions to Chapter 95 and Heading 95.05 is found in the World Customs Organization’s Explanatory Notes on the Harmonized System.

5. For certainty regarding the tariff classification of a good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification.

6. For more information, contact the CBSA Border Information Service (BIS):

Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064

Contact Us online (webform)

Contact Us at the CBSA website may also be accessed for information.

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