Tariff Classification Advance Ruling
Placemat Product #2034445

Applicant

Samy Soussan
Produits Clair de Lune
361 Locke Street
St-Laurent, QC
H4T 1X7

Date of issuance of ruling: February 19, 2016

This is in response to a request submitted on your behalf by Milgram & Company Ltd for an advance ruling on the tariff classification of Placemat Product #2034445. This product is manufactured by/exported from Qingdao Everbloom Import Export Co Ltd, Shandong, China.

TRS Number: 272516
Classification Number: 6302.59.90.00
Effective Date: February 19, 2016

Product Description

This rectangular placemat, model # 2034445, measures 30 cm x 45 cm and has four hemmed edges. Based on a laboratory analysis, the placemat is made up from a woven textile fabric that is made from white paper yarns as well as shiny metallized yarns.

Analysis and Justification

The product is made from a woven textile fabric. It does not meet the requirement of a "plaiting material" as defined in Chapter 46. Therefore, classification under 46.01 is precluded.

Since the good is a placemat made from a woven textile fabric, it is classified as table linen of Heading 63.02, as indicated in Explanatory Note (2) to Heading 63.02.

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.

It is classified under tariff classification number 6302.59.90.00 of the Canadian Customs Tariff. This classification is in accordance with GIR 1 and 6 of the Harmonized System.

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.

CBSA Contact

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

File Number

C-2015-006041

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