Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2016-001558

active

&&According to the sample submitted, the product, referred to as “Acrylic LED Eyeball Light on Pillar, Item #H32247” is a battery-operated lighted Halloween decoration made of plastic. It is in the shape of a 10 cm eyeball sitting on an 11 cm black plastic pillar. When lit, the LED flickers through the eyeball.

HS-classificatie

9505.90.00.90

CBSA-redenering

&&Heading No. 95.05 provides for, among other things, festive decorations used to decorate rooms, tables, etc. The main criterion for eligibility under this heading is that the decoration be designed with themes appropriate to the "festive occasion", and not to be used year round.&&&&This Halloween decoration does not emit sufficient lighting to use in a utilitarian manner, nor is the product suitable to be used year round. The light provided by the LED is used to embellish the decorative article rather than serve in a utilitarian manner. Accordingly, the submitted product is considered a festive article of heading No. 95.05.&&

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