Appeal No. AP-98-047
16 February 2000
Appeal No. AP-98-047
This is an appeal pursuant to section 67 of the Customs Act from decisions of the Deputy Minister of National Revenue (now Commissioner of the Canada Customs and Revenue Agency). The goods in issue are figurines, ornaments, picture frames and bookends. Each of these articles is composed of a mixture of approximately 48 percent cured unsaturated polyester (plastic), 47 percent by weight inorganic filler, 1 percent titanium dioxide and other additives. The first issue in this appeal is whether the goods in issue are properly classified under tariff item No. 3926.40.10 as statuettes of plastics, under tariff item No. 3926.40.90 as other ornamental articles of plastics and under tariff item No. 3924.90.00 as other household articles and toilet articles of plastics, as determined by the respondent, or should be classified under tariff item No. 6810.99.00 as other articles of artificial stone, as claimed by the appellant. The second issue is whether certain figurines and ornaments, which are essentially a subset of the broader category, are properly classified under tariff item No. 3926.40.10 as statuettes of plastics and under tariff item No. 3926.40.90 as other ornamental articles of plastics, as determined by the respondent, or should
be classified under tariff item No. 9505.10.00 as articles for Christmas festivities and under tariff item No. 9505.90.90 as other festive articles, as claimed by the appellant. The last issue is whether certain of the goods in issue, that is, crosses, qualify for the benefits of Code 2950.
HELD:
The appeal is dismissed. The Tribunal classifies the goods according to Rule 3 (b) of the General Rules for the Interpretation of the Harmonized System, as they consist of more than one material, and has to determine the essential character of the goods in issue. The Tribunal is of the view that the evidence demonstrates that the polyester resin is the component that gives the goods in issue their essential character and that, thus, they are properly classified under tariff item No. 3926.40.10 as statuettes of plastics, under tariff item No. 3926.40.90 as other ornamental articles of plastics and under tariff item No. 3924.90.00 as other household articles and toilet articles of plastics. With respect to the alternative classification of some of the goods in issue as articles for Christmas festivities and as other festive articles under tariff item No. 9505.10.00 and tariff item No. 9505.90.90 respectively, the Tribunal is not persuaded, based on the evidence, that some of the goods in issue are associated with a particular festival or with Christmas festivities. Finally, the Tribunal finds that, in light of the evidence, none of the goods in issue qualify for the benefits of Code 2950.