Mr. Frank Cristante
300-9335 Harris Corners Parkway
Charlotte, NC 28269
Date of issuance of ruling:
This is in response to a request submitted on your behalf by UTi Canada Inc. for an advance ruling on the tariff classification of Masslinn® Dust Cloth. This product is exported by Berkley Medical Resources, 700 Mountain Drive, Smithfield, PA.
The Masslinn® Dust Cloth, code 0911, is designed for surface and floor cleaning. The sample provided measures approximately 61 cm wide x 61 cm long and consists of a white non-woven of man-made filaments of rayon. The nonwoven is printed in yellow on one side and has the word CHICOPEE in a linear repetitive pattern. The sample weighs approximately 56g/m².
Analysis and Justification
Heading 56.03 provides for non-wovens, whether or not impregnated, coated, covered or laminated. Consideration is given to the Explanatory Notes to this heading which state in part:
Except where they are covered more specifically by other headings in the Nomenclature, the heading covers nonwovens in the piece, cut to length or simply cut to rectangular (including square) shape from larger pieces without other working, whether or not presented folded or put up in packings (e.g., for retail sale).
This good is a non-woven meeting the technical requirements of heading 56.03. The sample good is of a weight of 56 g/m² and is classified under tariff item 5603.12.00.
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.
Weighing more than 25 g/m² but not more than 70 g/m², the Masslinn® Dust Cloth, being a non-woven of man-made filaments, is classified under 5603.12.00.89. This decision is by application of General Interpretative Rule #1.
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 the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All 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. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: