Mr. Mike Jomaa
Modern Beauty Supplies Inc.
415 Manitou Road S.E.
Calgary, AB T2G 4C2
Date of issuance of ruling: March 10, 2016
This is in response to a request submitted on your behalf by Jim Judd of Russell A. Farrow Limited, for an advance ruling on the tariff classification of “Galvanized Gi Sheets”. This product will be imported from China by Modern Beauty Supplies Inc.
|Effective Date:||March 10, 2016|
The subject goods are “Galvanized Gi Sheets”. They are 16-gauge metal sheets of galvanized iron. The goods are bent, cut and slotted (perforated) into warehouse shelves according to custom specifications. The goods are 1.59 mm thick and come in various sizes ranging from 15.75” x 38” to 39.25” x 95.75”.
Analysis and Justification
In accordance with General Interpretative Rule 1, the correct classification for these goods is 9403.20.00.60 of the Customs Tariff. This classification covers “Other furniture”, of metal, including shelving.
The Explanatory Notes to Chapter 94 describes furniture to include “other shelved furniture” and “separately presented elements of unit furniture”. It includes furniture of “any material” including base metals. The Explanatory Notes to heading 94.03 includes furniture for “general use” and gives examples including “other shelved furniture”. The Explanatory Notes read that this heading covers furniture for “Shops, stores, workshops, etc.” including “shelving units”. The goods fit this description as they are warehouse shelves made of iron (a base metal), per Legal Note 3 of Section XV. Although the shelves are an incomplete article (no support posts), they have the essential character of warehouse shelves and therefore remain within this heading, per General Interpretative Rule 2(a).
The representative for the importer has suggested the goods be classified under 7210.30.00.00 of the Customs Tariff as “flat-rolled products of iron”. However, based on the description of the goods and the preceding analysis, these goods meet the description of furniture in Chapter 94 and are therefore excluded from Section XV by virtue of Legal Note 1(k) to Section XV.
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 subject goods are classified in 9403.20.00.60 of the Customs Tariff. This decision is made in accordance with General Interpretative Rules 1, 2(a), 6 and Canadian Rule 1.
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 D-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
- Date modified: