Tariff Classification Advance Ruling
Metal Hanging Lantern with Lights #X99290

Applicant

Mr. Mike Giambattisto
Danson Décor Inc
3425 Douglas B Floreani
St-Laurent, QC H4S 1Y6

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of Metal Hanging Lantern with Lights #X99290. This product is exported from Wansen Lighting Co Ltd, Dafang Village, Dongcheng Town, Linhai, Zhejiang, China.

TRS Number: 271529
Classification Number: 9405.40.90.00
Effective Date:

Product Description

The submitted product is a battery operated white metal lantern with a metal handle on top to allow for vertical hanging. The lantern features 5 LED lights which shine through the panel creating the appearance of floating stars. The upper portion of the lantern is perforated with holes in the shapes of stars. Overall, the lantern measures 9" high and 5" square.

Analysis and Justification

This lantern does not specifically relate to a holiday or other festive event as its color, design, and shape indicate that it can be used year round in different settings. Therefore, the submitted article is not an article of heading 95.05 as this heading refers to festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.

Heading 94.05 refers to lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included. As this article is a lighting device normally used for the illumination of a room, it is considered an article of 94.05.

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 Metal Hanging Lantern with Lights is classified under 9405.40.90.00 by GIR 1 and 6.

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-2015-004233

Date modified: