Tariff Classification Advance Ruling
Dashing Diva Temporary Nail Tattoos

Applicant

Jody Obelak
Chatters Canada Distribution Ltd.
271 Burnt Park Dr.
Red Deer County, AB T4S 0K7

Date of issuance of ruling: February 17, 2015

This is in response to a request submitted on your behalf by Mike Neville, from Russell A. Farrow Limited for an advance ruling on the tariff classification of Dashing Diva Temporary Nail Tattoos. This product is manufactured in Korea, and exported from Dashing Diva Franchise Corp., Washington, NY 11050.

TRS Number: 269100
Classification Number: 4908.90.00.00
Effective Date: February 17, 2015

Product Description

The product of this advance ruling is called a Dashing Diva Nail Tattoo. According to the information provided, the decals consist of ink applied to a gel coated paper and are covered with a protective plastic coating. The decal is moistened to dissolve the gel and then the ink is pressed onto the nail. The paper backing is removed and discarded leaving the ink design on the nail. Lastly, the ink is then sealed with a top coat or top gel leaving just the ink on the nail bed.

Analysis and Justification

The product meets the technical terms of Heading 49.08 which provides for "Transfers (decalcomanias)." The Explanatory Notes (EN) to the heading provide that "transfers consist of pictures, designs or lettering in a single or multiple colours, lithographed or otherwise printed on absorbent, lightweight paper (or sometimes thin transparent sheeting of plastics), coated with a preparation, such as starch and gum, to receive the imprint which itself is coated with an adhesive. This paper is often backed with a supporting paper of a heavier quality".

The EN further provides that when the good is moistened and applied with slight pressure to a permanent surface, the coating is transferred to the permanent surface. The product Dashing Diva Nail Tattoo meets the terms of the heading and the guidance provided in the ENs to the heading.

Decision

Section 10 of the Customs Tariff directs that the 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 the classification shall be determined according to the terms of those subheadings and any related Subheading Notes. 

In accordance with General Interpretative Rule 1 and 6, and with regard to the WCO Explanatory Notes to the Harmonized Commodity Description and Coding System, the Dashing Diva Nail Tattoos are classified under 4908.90.00.00.

Legislative/Administrative References

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 accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2014-008849

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