Mr. Eric Lacasse
Canac-Marquis Grenier Ltée
6235 Wilfrid-Hamel Boulevard
L'Ancienne-Lorette, Quebec G2E 5W2
Date of issuance of ruling: January 27, 2016
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 Revo II, polymer of vinyl chloride (PVC) flooring. This product is manufactured by and exported from Victory Solutions Ltd, Kowloon, Hong Kong.
|Effective Date:||January 27, 2016|
According to the sample submitted and laboratory analysis, the products are rigid flooring planks of various lengths and widths, 4mm thick with tongue and groove fitting edges. They are constructed of 6 different layers of which 99 % of the weight of the product is composed of compounded polymers of vinyl chloride (PVC). The good is not self-adhesive.
Analysis and Justification
As per the Explanatory Notes to Chapter 39 regarding the combinations of plastics and materials other than textiles, the goods in issue are covered under Chapter 39 and, more precisely, under heading 39.18 which provides for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles.
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 Revo II flooring planks made of polymers of vinyl chloride (PVC) are classified under tariff classification number 39126.96.36.199 of the Customs Tariff in accordance with General Interpretative Rules 1 and 6.
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 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
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