Barème tarifaire Décisions Mémorandums D Mesures commerciales Exigences PGA Régimes de sanctions

Ruling C-2015-001591

active

&&As per the sample received the product is a 2 foot by 10 foot PVC (polyvinylchloride) banner. This banner is composed of a white non-cellular PVC sheet with no textile material attached or embedded. Screen printed on one side is the word "FIREWORKS" in red, resulting in a red on white background. It also has on the outer edges clear plastic grommets.The printed side has a gloss finish, whereas the back side of the banner is in a matte finish.

Classification SH

4911.99.00.90

Raisonnement de l'ASFC

&&Legal Note 10 to Chapter 39 deals with headings 39.20 and 39.21. It states, in part, that "plates, sheets, film, foil and strip" (other than those of Chapter 54), includes those items "whether or not printed or otherwise surface worked, uncut or cut into rectangles, but not further worked". The goods at issue are further worked into a banner with grommets and therefore, would not be classified in Chapter 39.&&&&Legal Note 2 to Section VII states that plastics printed with characters which are not merely incidental to the primary use of the goods, fall in Chapter 49. The characters "FIREWORKS" on the banner are not merely incidental, but rather critical in the rationale of the banner. As such, the banner would be classified in Chapter 49.&&

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