Atlantia Holdings Incorporated
121 – 949 West 3rd Street
North Vancouver, BC V7P 3P7
Date of issuance of ruling: March 3, 2015
This is in response to a request submitted on your behalf by Expert Customs Brokers, for an advance ruling on the tariff classification of a pair of Chattermitts. This product is exported from Winnershine Technology Co. Ltd.,Shenzhen, China.
|Effective Date:||March 3, 2015|
According to the information provided, the Chattermitts are Bluetooth-enabled gloves. They are fleece gloves of which one glove contains a Bluetooth transceiver, for two-way voice call communication when paired with a Bluetooth enabled mobile communication device. One capacitive touch glove contains a speaker in the thumb portion of the glove and a microphone in the small finger, with a battery and control panel located in the wrist.
The user can receive calls, switch between calls and initiate calls using voice recognition software on the mobile device. The battery is rechargeable and sold with a charging cable. The Chattermitts are marketed as an accessory to Bluetooth enabled devices, and are sold in stores containing an electronics department.
Analysis and Justification
Chattermitts are considered to be a composite good, with one of the gloves containing all of the electrical components necessary to allow for the transmission and reception of voice calls via the Bluetooth protocol. The Bluetooth components cannot be removed from the glove.
The two primary components which make up the product are classifiable under two different headings of the Customs Tariff. Heading 61.16 provides for gloves, knitted or crocheted and heading 85.17 provides for other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network). As the two headings in consideration share equal merit, the product cannot be classified by application of GRI 3(b), because neither heading provides the essential character of the good.
As a result, the Chattermitts are classified under the heading which occurs last in numerical order, by application of GRI 3(c).
Section 10 of the Customs Tariff directs that classification and interpretation of imported goods shall be determined in accordance with the General Rules for the Interpretation (GRI) 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).
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 accordance with GIR 3(c), the Chattermitts are properly classified under 8517.62.00.90, which provides for other apparatus for the reception, conversion and transmission or regeneration of voice, images or other data.
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: