Tariff Classification of Bouncers, Jumpers, Rockers and Swings (Child Seats) Under Tariff Item 9401.71.10 or Tariff Item 9401.80.10
Memorandum D10-14-68

Ottawa, June 2, 2016

ISSN 2369-2391

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In Brief

This memorandum explains the Canada Border Services Agency's policy concerning the tariff classification of bouncers, jumpers, rockers and swings (child seats) under tariff item 9401.71.10 or tariff item 9401.80.10 of the Customs Tariff.

Legislation

Customs Tariff – Heading 94.01 and Note 2 to Chapter 94

Guidelines and General Information

Definitions and Design Characteristics

1. Subject to this memorandum, there are four products, generally described as child seats:

Tariff Classification Policy

2. On July 10, 2014 the Canadian International Trade Tribunal (the Tribunal) issued its decision in Mattel Canada Inc. v. President of the Canada Border Services Agency, (Mattel), regarding 20 models of imported goods categorized depending on their characteristics as bouncers, jumpers and rockers.

3. Prior to the CITT decision in Mattel, it was the position of the CBSA at that time that the goods subject to that appeal were classified under tariff item No. 9401.71.10 for “other upholstered seats, with metal frames, for domestic purposes”, and under tariff item No. 9401.80.10 for “other seats, for domestic purposes”.

4. In Mattel, the Tribunal determined the goods were classified as other toys, under tariff item No. 9503.90.00 (before 2007) and tariff item No. 9503.00.90 (after 2007), by virtue of GIRs 1, 6 and Rule 1 of the Canadian Rules. The Tribunal stated that the goods could not be classified in Chapter 94 by virtue of Note (A) of the explanatory notes to Chapter 94.

5. As a result of the decision in Mattel, the policy of the Trade Policy Division in regards to similar bouncers, jumpers, rockers and swings that had a toy component, was that these goods were to be classified as other toys under tariff item No. 9503.00.90, by virtue of GIRs 1, 6 and Rule 1 of the Canadian Rules.

6. On December 1, 2015, the World Customs Organization (WCO) published amendments to the Compendium of Classification Opinions (CCO). The amendments contained four opinions regarding the classification of a rocker, bouncer, jumper, and swing; and reads:

7. The four WCO opinions relate to goods similar to the goods in issue subject to the Tribunal’s Mattel decision.

8. Given that the above four referenced WCO opinions have been issued after the Mattel decision, it is now the policy of the TPD that similar bouncers, jumpers, rockers and swings with a toy component imported after the published date of this memorandum, are to be classified under tariff item No. 9401.71.10 as “other upholstered seats, with metal frames, for domestic purposes” by virtue of GIRs 1 and 6 and Rule 1 of the Canadian Rules.

9. While not common, certain models of bouncers, jumpers, rockers and swings with a toy component may consist of a frame made from a material other than metal (e.g. plastic). In these instances, the goods are to be classified under tariff item No. 9401.80.10 as “other seats, for domestic purposes” by virtue of GIRs 1 and 6 and Rule 1 of the Canadian Rules, when imported after the published date of this memorandum.

Additional Information

10. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification.

11. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.

References

Issuing office:
Trade Policy Division
Trade and Anti-dumping Programs Directorate
Programs Branch
Headquarters file:
HS9401.71-0
HS9401.80-0
Legislative references:
Customs Tariff
Other references:
D11-11-3
World Customs Organization – Harmonized Commodity Description and Coding System (HS) Fifth edition (2012)
Superseded memorandum D:
N/A
Date modified: