&&The product is a rotating LED light projector that projects a festive theme (reindeers). According to the importer, it is marketed and sold for the Christmas festivities.&&&&The good is battery operated and made out of plastic material.

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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.&&&&In your application for an advance ruling, you suggested tariff classification number 9505.10.00.90. This tariff classification number is correct.&&&&Headings 94.05 and 95.05 have been considered.&&&&Heading 94.05 accounts for "Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included", and as per Note 1 (l) to Chapter 94, decorations of heading 95.05 are excluded from that Chapter.&&&&Heading 95.05 accounts for "Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes."&&&&Explanatory Notes (A) (2) to heading 95.05 specifies that it includes articles traditionally used at Christmas festivities.&&&&Reindeers are associated with the Christmas festivities.&&&&Nonetheless, as per the Explanatory Notes to heading 95.05, articles that contain a festive design, decoration, emblem or motif and have a utilitarian function are to be excluded from that heading. Therefore, even though it has been determined that the items are, by their features, associated with the Christmas festivities, it remains to be determined if they have a utilitarian function.&&&&In AP-2022-008, the Tribunal found that the purpose of similar goods was to decorate with festive motifs or themes, that their primary function was decorative and not utilitarian or practically useful to illuminate. In the same sense, it cannot be determined that the predominant purpose of the good at hand is to illuminate, considering that its primary function is to project a festive Christmas theme and that it is not practically useful to illuminate.&&&&Accordingly, the Rotating LED Light Projector, item number X82038, is excluded from heading 94.05 and classified under heading 95.05, and more specifically under 9505.10.00.90, article for Christmas festivities, other, by way of GIR 1 and 6.