Mr. Mike Giambattisto
Danson Décor Inc.
3425, Douglas B Floreani
St-Laurent, Quebec H4S 1Y6
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of item # X96720, LED Acrylic Snowman Night Light. This product is manufactured by / exported from Great Horn Enterprise Co. Ltd., Taipei, Taiwan.
According to the information provided and the sample submitted, the product is a LED Acrylic Snowman Night Light. It depicts a three-dimensional acrylic snowman standing on an ice cube. The snowman wears a red top hat and a red scarf with white strips. The figure is mounted on a screw base inserted in the socket of a plug-in base. An “on/off” switch activates a colour-changing LED housed under the ice cube. The base is not designed to stand on a table or any other flat surface.
Analysis and Justification
You suggested that the product be classified under heading No. 95.03, as “Other toys”. However, the product does not have the characteristics of a toy. It is designed to be plugged into an electrical outlet and it would be hazardous for a child to handle it. Also, the changing light can only be turned on or off, with no other available options. The product therefore, does not meet the terms of heading No. 95.03.
Although the product is of a festive design, the primary role of the good is to illuminate a room. It needs to be connected to an electrical outlet to be displayed, which is intrinsic to its lighting functions. Heading No. 95.05 covers festive articles, but according to Explanatory Note (A) to heading No. 95.05, this heading excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function. Legal Note 1(v) to Chapter 95 also excludes utilitarian articles from that Chapter.
Heading No. 94.05 covers lamps and lighting fittings not elsewhere specified or included. According to Explanatory Note I (1) to heading No. 94.05, the product is included in this heading as, “Lamps and lighting fittings normally used for the illumination of rooms, e.g. …; night lamps;…".
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.
Item # X96720 LED Acrylic Snowman Night Light is classified under tariff item 9405.40.90.00 in accordance with 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: