Mr. Tony Crisan
25 Anderson Blvd.
Uxbridge, ON L9P 0C7
Date of issuance of ruling: January 7, 2016
This is in response to your request for an advance ruling on the tariff classification of Sarcon Silicone Sheets, product numbers 07-61715A, 07-61716A and 07-61678B. These products are exported by Fujipoly America Corporation, 9900 Milik Street, Carteret, NJ.
|Effective Date:||January 7, 2016|
These products, also referred to as gap filler pads, are used for the thermal management of electronic components. Imported in sheet form, the goods are self-adhesive, pressure-sensitive products composed of compounded silicone backed with a peel-off, throw-away, clear colourless film of plastics. Product number 07-61715A measures approximately 27 cm by 19 cm and 1.5 mm thick, and is cut into 3.8 cm by 1.1 cm by 1.5 mm thick rectangles; Product number 07-61716A measures approximately 28 cm by 18 cm and 1.5 mm thick, and is cut into 1.5 cm by 1.5 cm by 1.5 mm thick rectangles; and Product number 07-61678B measures approximately 28 cm by 18 cm and 5.3 mm thick, which has been cut into 2.5 cm by 2.6 cm by 2.7 mm thick rectangles.
Analysis and Justification
This product meets the terms of Legal Note 1 to Chapter 39 and is considered a plastic. Heading 39.19 of the Customs Tariff reads, "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls." Consideration is given to the Explanatory Notes to this heading which read in pertinent part,
"This heading covers all self-adhesive flat shapes of plastics, whether or not in rolls, other than floor, wall or ceiling coverings of heading 39.18. The heading is, however, limited to flat shapes which are pressure-sensitive, i.e., which at room temperature, without wetting or other addition, are permanently tacky (on one or both sides) and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure."
These goods meet the technical requirements of heading 39.19.
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.
The Sarcon Silicone Sheets, product numbers 07-61715A, 07-61716A and 07-61678B are classified as other plates, sheets, film, foil, tape, strip and other flat shapes, of plastics under 3919.90.00.90 by application of 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 Canada Border Services Agency (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
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