Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON L6Y 0M1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of the Mr. Coffee® Mug Warmer, product number MWBLKPDQ-NP. This product is supplied by Jarden Neosho, 303 Nelson Avenue, Neosho, MO.
The Mr. Coffee® Mug Warmer is a personal beverage warmer designed to keep a cup of hot coffee, soup or other beverage at drinking temperature. It is not intended to heat a cold drink, only to maintain the drinking temperature. This small electro-thermic appliance measures approximately 5 inches x 4 ½ inches by 1 inch, comes with an attached cord and plug, and features an on/off switch and a small red indicator light. When the switch is placed in the "on" position, the red indicator light glows and the heater is activated. The bottom of the device and the instructions for use state that the product is for household use only.
Analysis and Justification
You have proposed the classification for the product as 8516.79.90.00. Heading 85.16 provides for "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45." Consideration is given to the Explanatory Note (E) to Heading 85.16 which reads in part; "This group includes all electro-thermic machines and appliances provided they are normally used in the household." This good is an electro-thermic appliance used for domestic purposes.
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 Mr. Coffee® Mug Warmer, product number MWBLKPDQ-NP, is classified under 8516.79.90.00 as an electro-thermic appliance of a kind used for domestic purposes by 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
- Date modified: