CBSA Reasoning
&&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 6702.90.90.00. This tariff classification number is correct.&&&&Heading 67.02 accounts for "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit", and as per the Explanatory Notes to that heading, it includes "Articles made of artificial flowers, foliage or fruit (e.g., bouquets, garlands, wreaths, plants), and other articles, for use as trimmings or as ornaments, made by assembling artificial flowers, foliage or fruit." The bamboo trellis with artificial foliage attached can be seen as such an article.&&&&Nonetheless, as the product features LED lights, it could also be, prima facie, classified in another heading, namely 94.05, which covers "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."&&Accordingly, GIR 1 proves insufficient to classify the product.&&&&GIR 3(a) also fails to classify the product as the headings considered each refer to part only of the materials or substances contained in the product and those headings are to be regarded as equally specific in relation to the good.&&We then move on to GIR 3(b) and the concept of essential character.&&&&The product is essentially a decoration article which brings a lifelike vegetation touch to outdoor space, while also adding privacy to the said outdoor space. Even though the LED lights add a feature that could be sought for by customers, it only serves at night where the foliage fulfills its privacy and even its decoration function 24/7. In that sense, it is the artificial foliage that grants its essential character to the good.&&&&Therefore, the Solar Prelit Trellis - J57385, is classified under 6702.90.90.00, Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit, Of other material, Other, by way of GIR 1, 3(b), 6 and Canadian Rule 1.
