Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2015-011362

active

&&The product at issue, described as a "plastic butterfly with LED light on a plastic stake", consists of a decorative component in the design of a butterfly, a small piece of textile fabric cut into the shape of a flower, a battery holder of plastics with batteries, a stake or rod of plastics and various smaller components such as an LED light. The light is operated by an on/off switch which when turned on, illuminate the optical fibres at the tips of the butterfly wings.&&&&The "butterfly wing" decorative component has the following construction: an embossed layer of non-cellular plastics, a layer of bundles of optical fibres of plastics, and a rubber-based binder which agglomerates the optical fibres and bonds them to non-cellular plastics layer.&&

HS-classificatie

3926.40.90.00

CBSA-redenering

&&For classification purposes, the product is considered a composite good since the components are attached to each other to form a practically inseparable whole. Being a composite good, the article is subject to classification under General Interpretative Rule 3(b). The plastic component provides this product its essential character within the meaning of General Interpretative Rule 3(b).&&&&The submitted article, albeit illuminated, is mainly used for decoration or as an ornament. Therefore, it is properly classified in heading 39.26 as other articles of plastics, specifically subheading 3926.40 which provides for statuettes and other ornamental articles.&&

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