CBSA Reasoning
&&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. 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) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&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 heading and any relative Section and 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.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined by the CBSA is found under the section titled “Decision”.&&&&Classification in heading 98.01 was initially considered. This heading provides for “Conveyances or containers of Chapters 86, 87, 88 or 89, engaged in the international commercial transportation of goods or passengers, including any ancillary equipment necessary to ensure the safety, security, containment and preservation of the goods or passengers”. Within this heading, tariff item 9801.10.20 covers containers; however, the SkyCell containers are excluded from this tariff item as they do not meet the conditions (iv) and (v) set out in 9801.10.20 with respect to size and the fact that they will not “leave from and return to a foreign country in the normal course of operation”.&&&&Heading 86.09 was then considered. This heading provides for “Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.” The Explanatory Notes to 86.09 require that containers of this heading be “equipped with fittings (hooks, rings, castors, supports, etc.) to facilitate handling and securing on the transporting vehicle, aircraft or vessel.” The Explanatory Notes to 86.09 direct that containers that are not specially constructed as described, even though designed for the “door-to-door” transport of goods, are to be classified according to their constituent material. Although the SkyCell containers feature forklift slots for handling, they do not have any fittings that secure them to the transporting aircraft or vehicle; therefore, these containers are excluded from heading 86.09.&&&&The SkyCell Containers are composite goods as defined in Explanatory Note (IX) to GIR 3(b). These containers are made of plastic and aluminum components that, individually, would be classified under separate headings of the Customs Tariff. GIR 3(b) instructs that such goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. While both materials play important roles in the functionality of the containers, the aluminum provides the structure (frame, inner box, doors, handles) and enhanced strength to the containers, and predominates 78% by weight over 22% by weight of the plastic. Accordingly, it is the aluminum that provides the essential character to the SkyCell containers. Heading 76.16 provides for other articles of aluminum that are not specified or included in other headings of Chapter 76 or elsewhere in the Customs Tariff. The product at issue meets the terms of 76.16 and is appropriately classified in this heading, specifically under ‘other’ subheading 7616.99.&&
