Mr. Gael Betts
Tureen Strategies Inc.
1091 Armand Bombardier
Terrebonne QC J6Y 1S9
Date of issuance of ruling: March 18, 2016
This is in response to a request submitted on your behalf by H. Kennedy Customs Broker for an advance ruling on the tariff classification of Human hair extensions (for product Geewig). This product is manufactured by/exported from Qingdao Seaforest Imp&Exp Co Ltd, Qingdao, China.
|Effective Date:||March 18, 2016|
The submitted article is human hair that has been arranged so that the root ends and tip ends are respectively together. The hair strands have been folded near the root ends and bound together, at the folded ends, by a braid of textile yarns. The weft hair extensions are said to be used in the manufacture of Geewigs.
Analysis and Justification
Human hair that has been simply worked or dressed is classified in 67.03. Worked refers to hair that has been "thinned, bleached, dyed, waved, curled or the like". Dressed refers to hair that "the separate filaments of which have been arranged so that the root ends and tip ends are respectively together".
Human hair that has been mounted to a foundation of textile yarns goes beyond the scope of "dressed or otherwise worked" and therefore no longer meets the terms of Heading 67.03.
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 hair extensions are classified under tariff classification number 6704.20.00.00 of the Customs Tariff. 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 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.
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. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
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