Tariff Classification Advance Ruling
Plush Stuffed Animal Night Light

Applicant

Canac-Marquis Grenier Ltée
6245 Boul Wilfrid-Hamel
L'Ancienne-Lorette, Qc   G2E 5W2

Date of issuance of ruling: February 17, 2015

This is in response to a request submitted on your behalf by ALB Consulting Group Inc for an advance ruling on the tariff classification of a Plush Stuffed Animal Night Light, product number #1201167. This product is manufactured by Baoyang International, HK.

TRS Number: 268990
Classification Number: 9503.00.90.51
Effective Date: February 17, 2015

Product Description

The submitted product, referred to as "Plush Stuffed Animal Night Light", is a battery-operated plush dolphin with lights. It is composed of a textile plush head and tail as well as a textile plush torso with a bottom flap covering the battery case. The upper portion of the body is a plastic shell that is perforated with holes in the shape of stars. Inside the shell, there are light bulbs. From within the plastic shell, the "Plush Stuffed Animal Night Light" projects a constellation of stars on the ceiling and walls in three color options. The light automatically shuts off after 45 minutes.

Analysis and Justification

The "Plush Stuffed Animal Night Light" is classified as a toy. Its size, shape appearance and plush components provide a clear invitation for children to interact with the toy by pushing its buttons to change the colors of the projected lights.

Decision

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 Plush Stuffed Animal Night Light #1201167 is classified under tariff classification number 9503.00.90.51 in accordance with General Interpretative Rule # 1 and 6, Customs Tariff Legal Notes to Chapter 95 and World Customs Organization Explanatory Notes to Heading 95.03.

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 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.

CBSA Contact

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

File Number

C-2014-008904

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