Silhouet-Tone (Europe) SA
9, Route Suisse
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Silver Peel, Product #411421. This product is manufactured by/exported from Silhouet-Tone (Europe) SA, Mies, Switzerland.
As per the information received, the esthetic apparatus commercialized under the trade name of "Silver Peel" is used for exfoliation by means of bio-compatible abrasion tips that regenerate and oxygenate the skin. The apparatus is a non-invasive and non-surgical apparatus marketed to the beauty and wellness industry. This corundum, crystal based system incorporates a pump that will eliminate most of the residue left on the skin. The main enclosure is made of white metal, the bottom and front made of white ABS plastic. The hand piece is made of grey aluminum alloys anodized. The tips are made of grey, blue, red and yellow aluminum, the colors indicating the degree of abrasiveness. The vacuum function is created by a diaphragm pump controlled with solenoid valve using urethane tubing and quick-fitting joint. Product literature provided for the good states; "this instrument is not made to be used for any medical treatment."
Analysis and Justification
Heading 90.19 provides for mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. The Explanatory Notes (EN) to the Heading states, in part, "These appliances are mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements. It should be noted that such treatment is usually carried out under medical supervision." The microdermabrasion system does not meet the definition of a mechano-therapy appliance nor of a massage apparatus as stated in your request. Therefore, it is not considered an article that would fall under heading 90.19.
Heading 84.79 covers machines and mechanical appliances not covered by any preceding heading of the Chapter. The microdermabrasion system is a mechanically operated good that is powered by an electric motor. The mechanical features are not subsidiary to the electrical function of the machine.
The microdermabrasion system operates by physically abrading the skin and simultaneously eliminates the residue of the surface of the skin utilizing the incorporated vacuum pump. Since no heading in Chapter 84 describes the system by its principal purpose or by its function, it is considered to be a good of Heading 84.79.
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.
The Silver Peel, Product #411421, is classified under 84188.8.131.52 as other machines and mechanical appliances having individual functions, in accordance with GIR 1 and 6.
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
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