Cooke Aquaculture (Kelly Cove Salmon Limited)
874, Main Street
Blacks Harbour, NB E5H 1E6
Date of issuance of ruling: March 2, 2015
This is in response to your request for an advance ruling on the tariff classification of Aquaculture Feed Barge, Steinsvik Seafarm Feeder 300B. This product is manufactured by Biurowiec Stoczni Marynarki Wojennej.
|Effective Date:||March 2, 2015|
According to the documentation provided, the product is an aquaculture feed barge, a 3 deck, steel hulled vessel 23.6m long x 9.6m (beam) x 3.5 (depth) equipped with a 4 line GMT central feeding system that allows a minimum number of personnel to control the fish feeding process. The vessel has a control room with kitchen and toilet, a generator (200kVA open skid) and 6 silos with a storage capacity of 400 tons. The barge has an NS 9415-2009 certificate permitting it to navigate in under 100m traffic area R4 coastal area. It does not have an engine (not self-propelled) and bears 8 moorings with 2 being situated at the front for towing by tugs. The barge performs its feeding functions while being anchored.
Analysis and Justification
Heading 89.05 provides for other vessels the navigability of which is subsidiary to their main function. The Explanatory Note (EN) to Heading 89.05 indicates that vessels classified here "normally perform their main function in a stationary position". Since the feed barge is a vessel, of which, the main function is that of being an automated feeding system that floats and must be tugged from point to point, it is not classifiable as a vessel used for the transport of persons or goods.
Section 10 of the Customs Tariff directs that classification and interpretation of imported goods shall be determined in accordance with the General Rules for the Interpretation (GRI) 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).
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.
The Aquaculture Feed Barge, Steinsvik Seafarm Feeder 300B, is classified under 8905.90.90.00, as other vessels, the navigability of which is subsidiary to their main function, in accordance with GIR 1.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: