Mr. Kenneth Ng
Vtech Technologies Canada Inc.
12111 Jacobson Way,
Richmond, BC V6W 1L5
Date of issuance of ruling:
This is in response a request submitted on your behalf by Kitty Ng of Panalpina Inc., #1400-1100 Melville Street, Vancouver, BC V6E 4A6 for an advance ruling on the tariff classification of the Sit-to-Stand Ultimate Alphabet Train. This product is manufactured and exported by Vtech Electronics Ltd., Hong Kong.
The “Sit-to-Stand Ultimate Alphabet Train” is a child’s toy train which gives a toddler 3 modes of play modes; Floor, Walker and Ride-on. It is comprised of plastic, contains battery operated features and is made up of two components; a locomotive and a caboose. The locomotive is used as the walking toy and the caboose can be used as a seat or can be used as a sit and push toy. Both sections contain 4 wheels and a variety of accessories for interactive early learning.
Analysis and Justification
Heading 95.03 provides in part for wheeled toys. Explanatory notes (A) and (6) provide for wheeled toys that are usually designed for propulsion either by means of pedals, hand levers, etc. or by direct pressure of a person’s foot against the ground. It also includes other types of wheeled toys that may be simply drawn or pushed by another person and are large enough for children to ride.
Tariff item 9503.00.90 was requested. Heading 95.03 Explanatory note (D)(v) provides for other toys that may be ridden by children but not mounted on wheels (example: rocking horse). This note excludes riding toys that are included in note (A) above.
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 wheeled riding toy is classified as other wheeled toys designed to be ridden by children under tariff item 9503.00.10.90 by 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 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: