Razonamiento CBSA
&&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.&&&&The Gummee Mouthing Gloves are gloves, specifically they are textile garments designed to cover the hand. According to the information provided above, the outside is 100% cotton that is woven. While this information above is for the baby teething gloves, the information available shows that the gloves designed for babies and the gloves designed for persons with special needs are made of the same materials. Gloves that are not knitted or crocheted are specifically named in heading 62.16.&&&&Because it cannot be determined if the gloves are for boys/men or for girls/women, Legal Note 9 to Chapter 62 states that “9. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.”&&&&Therefore, the gloves are classified in 6216.00.00.92 in accordance GIRs 1 and 2(b).&&&&In your application for an advance ruling, you suggested special tariff item 9979.00.00.&&&&In order to consider these goods eligible for special tariff item 9979.00.00.00, it must meet the terms of that tariff item. 9979.00.00.00 provides for: “Goods specifically designed to alleviate the specific effects of a disability, and articles and materials for use in such goods.”&&&&Departmental Memorandum D10-15-24 provides the CBSA’s policy for the administration of tariff item 9979.00.00. Paragraph 8 of this policy provides guidance for what evidence should be present for determining when a good is specifically designed to alleviate the effects of a disability in order to qualify for tariff classification 9979.00.00.00. Paragraph 8 provides, in part:&&“…The evidence should include the following information:&&(a) The name of the particular disability(ies) that the subject good was specifically designed to alleviate;&&(b) A detailed description/account of how the subject good was designed to alleviate the effects of the disability(ies); and&&(c) Documentation that clearly identifies that in the research, design and development of the subject good, a deliberate and conscious effort was made by the engineer, manufacture or producer of the goods to incorporate the specific needs of a disabled person in alleviating the effects of their disability. This evidence may include, but is not limited to consumer or industry research studies; technical or engineering drawings; product testing; peer reviews; etc.”&&&&The company’s website states: “Gummee's mouthing glove is the larger size glove for older children with additional needs such as Autism, Ret Syndrome, Down Syndrome, Global Developmental delay, Cerebral Palsy and many more conditions which cause them to chew their hands.”. It clearly identifies the names of the disabilities these mouthing gloves are designed to alleviate the effects of, so they meet criteria (a).&&&&The design of the mouthing gloves is clearly indicated and how it assists with a particular effect of those the disabilities listed, so criteria (b) is satisfied.&&&&Given that the special needs gloves are separated by the other goods this company sells (baby mouthing gloves and special needs gloves are segregated), that there is also a disclaimer on the special needs gloves to state that they are not to be used by babies, and that they are designed to satisfy sensory needs of the disabilities listed, this is, on the balance of probabilities, enough to show that a deliberate and conscious effort was made by the producer of the goods to incorporate the specific needs of a disabled person in alleviating the effects of their disability. Therefore, they meet criteria (c).&&&&Based on the research provided, only the Gummee Mouthing Glove designed for individuals with additional needs may qualify for the benefits of tariff item 9979.00.00.
