Ms. Pierrette Guimond
Industries Mon-Tex Ltee
Saint-Laurent, QC H4T 1A7
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Delmar International Inc. for an advance ruling on the tariff classification of a Stuffed Toy and Blanket (Blanket). This product is manufactured by/exported from Connexions (Asia) Ltd., Kowloon, Hong Kong.
According to the sample submitted, this product, referred to as “Stuffed Toy and Fleece Blanket” combine a 40″ × 50″ polyester stitched trim fleece blanket and a 14″ stuffed plush toy. The blanket is rolled up and held onto the toy’s paws by disposable tagging fasteners. Both products are to be sold together for retail sale.
Analysis and Justification
When, by application of Rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be according to Rule 3. Rule 3(a) cannot apply as each of the headings provide for only part of the articles that make up this product and each part is deemed equally specific. For the purposes of Rule 3 (b), goods are considered “put up in sets for retail sale” when they; consist of at least two different articles which are prima facie classifiable in different headings, are put up together to meet a particular need or carry out a specific activity, and are put up in a manner suitable for sale directly to users without repacking.
For classification purposes, this product is not considered “goods put up in sets for retail sale” as the fleece blanket and the stuffed plush toy do not meet a particular need or carry out a specific activity and therefore, each item is to be classified separately.
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.
Respecting the above factors, the Blanket is classified under tariff classification number 6301.40.00.20 of the Canadian Customs Tariff, as a “polyester blanket”. This classification is in accordance with General Interpretive Rule 1 and 6 of the Harmonized System.
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 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
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