Tariff Classification Advance Ruling
Plastic Butterfly with LED Light on plastic stake Item #J54398

Applicant

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

Date of issuance of ruling: March 23, 2016

This is in response to your request for an advance ruling on the tariff classification of Plastic Butterfly with LED Light on plastic stake Item #J54398. This product is manufactured by/exported from Honest Group (HongKong) Co. Ltd.

TRS Number: 273936
Classification Number: 3926.40.90.00
Effective Date: March 23, 2016

Product Description

The product at issue, described as a "plastic butterfly with LED light on a plastic stake", consists of a decorative component in the design of a butterfly, a small piece of textile fabric cut into the shape of a flower, a battery holder of plastics with batteries, a stake or rod of plastics and various smaller components such as an LED light.  The light is operated by an on/off switch which when turned on, illuminate the optical fibres at the tips of the butterfly wings.

The "butterfly wing" decorative component has the following construction: an embossed layer of non-cellular plastics, a layer of bundles of optical fibres of plastics, and a rubber-based binder which agglomerates the optical fibres and bonds them to non-cellular plastics layer.

Analysis and Justification

For classification purposes, the product is considered a composite good since the components are attached to each other to form a practically inseparable whole.  Being a composite good, the article is subject to classification under General Interpretative Rule 3(b).  The plastic component provides this product its essential character within the meaning of General Interpretative Rule 3(b).

The submitted article, albeit illuminated, is mainly used for decoration or as an ornament.  Therefore, it is properly classified in heading 39.26 as other articles of plastics, specifically subheading 3926.40 which provides for statuettes and other ornamental articles.

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 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 product at issue is classified under tariff classification number 3926.40.90.00 of the Customs Tariff in accordance with General Interpretative Rule 3(b) 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 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.

CBSA Contact

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

File Number

C-2015-011362

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