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 Margaritaville Jar Cover, product number 119411-009-000. This product is exported from Jarden Neosho of Neosho, Missouri, USA.
This is a replacement lid for the blending jar of the Margaritaville Key West Frozen Concoction Maker, model DM1000. This lid is made of plastic and has a threaded base for secure fit into the mouth of the blending jar. The lid has a circular opening in its top through which the ice chute of the machine feeds shaved ice from the ice hopper into the blending jar.
Analysis and Justification
You have proposed that the Margaritaville Jar Cover be classified in subheading 8509.90 of the Customs Tariff, as a part. Heading 85.09 provides for electro-mechanical domestic appliances with self-contained electric motors.
The Margaritaville Jar Cover has been designed for use with the Margaritaville Key West Frozen Concoction Maker, has no alternate use and is necessary for the safe and prudent use of the machine.
CBSA Memorandum D10-0-1 provides guidance to determine the proper tariff classification of parts and accessories in accordance with the Harmonized System (HS) principles. The memorandum defines a part as "an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used".
Memorandum D10-0-1, indicates that the "the classification of parts and accessories fall within four distinct categories". Category (a) reads: "parts or accessories specifically named in a heading or falling within a generic class named in a heading". The section titled "A - Articles (Parts or Accessories) Specifically Named in a Heading", paragraph 5 reads:
The classification of an article specifically named in a heading and included in the terms of that specific heading in accordance with a legal Note constitutes an application of GIR 1. Any part or accessory specifically referred to in a heading text, or whose classification in a particular heading is directed by a legal Note, must be classified under that heading and under no other heading in the Tariff. This is true even if the part or accessory might be specially designed or otherwise principally suitable for a particular machine, appliance, instrument, vehicle or any other manufactured product.
Based on the definition of parts provided by Memorandum D10-0-1, although the Margaritaville Jar Cover is necessary for the safe and prudent use of the machine, it is not essential to the function of the Margaritaville Key West Frozen Concoction Maker, and therefore does not meet the definition of a part.
Furthermore, Rule 1 of the General Rules for the Interpretation of the Harmonized System (GIR 1) states "The 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 headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions".
Heading 39.23 provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
In applying GIR 1 to classify the good at issue, the good does not meet the terms of heading 85.09 because the heading itself does not provide for parts.
The good meets the terms of heading 39.23 as being a lid of plastic, and is therefore classified in that heading. This is supported by paragraph 5 under the section titled "A - Articles (Parts or Accessories) Specifically Named in a Heading" of Memorandum D10-0-1.
Since the Margaritaville Jar Cover is classified in heading 39.23, it is not classified in heading 85.09 as a part, and the provisions of Legal Note 2 to Section XVI do not apply.
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 Margaritaville Jar Cover, product number 119411-009-000, is classified in 3922.214.171.124 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: