Tariff Classification Advance Ruling
Various medallions
Under review

Applicant

Mr. Bruce Johnston
Caldwell Recognition Ltd.
6200 Danville Road,
Mississauga, ON L5T 2H7

Date of issuance of ruling:

This is in response to a request submitted on your behalf by White & White Customs Brokers for an advance ruling on the tariff classification of various medallions. These products are manufactured by/exported from Sinobest Asia Ltd., Hua Tai Technology Park, Xiegang, Dongguan, Guangdong, China, 523590.

TRS Number: 272096
Classification Number: Under review
Effective Date:

Product Description

Four medallion samples were provided with the written request.  The samples are made of a zinc alloy (zinc 95.958%, other elements 4.042%) and are considered to be unfinished.  The center of each medallion is blank and may be further finished according to a purchaser's designs.  Two of the samples have a loop on the outside circumference to accommodate a lanyard.  The remaining two medallions have no loop on the circumference but do have a slotted opening and/or a star-shaped opening for attachment to a lanyard for hanging around the neck of a recipient.

Analysis and Justification

Under review

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.

Under review

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.  In the event you have been classifying these goods elsewhere in the Tariff, you are obliged to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.

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-2015-008558

Date modified: