Arancel Resoluciones D-Memoranda Medidas comerciales Requisitos OGA Regímenes de sanciones

Ruling C-2015-001420

active

&&According to the documentation provided, the product is an assortment of three 18cm high owls made of holed plastic that can be placed on a stable surface. They are decorated to represent Halloween festive motifs (vampire bat, Frankenstein's monster, and mad scientist). Each owl has a small red/blue blinking LED light in the center powered by three LR15 1.5V batteries that create a lighting effect when turned on.

Clasificación SA

9505.90.00.90

Razonamiento CBSA

&&Heading 95.05 provides for, among other things, festive articles. Explanatory Note (A) (1) to this Heading includes in part; "festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.)." The light-up owl is a festive decoration that is designed for use at Halloween and not year round. It does not emit enough light to use in a utilitarian manner such as the lighting fittings of Heading 94.05.

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