Silhouet-Tone (Europe) SA
9, Route Suisse
Date of issuance of ruling: April 28, 2015
This is in response to your request for an advance ruling on the tariff classification of Energy 900, Product #410233. This product is manufactured and exported from Silhouet-Tone (Europe) SA, Mies, Switzerland.
|Effective Date:||April 28, 2015|
According to the documentation provided, the product is an electronic apparatus, pre-programmed with different settings, that combines three technologies (light, micro-currents of electricity and ultrasound) for smoothing fine lines and wrinkles while toning muscle tissue resulting in a healthier and younger looking skin. The three phases of the treatment allow for low intensity light and micro-currents to stimulate skin cells, LED lights in the red spectrum and impulse micro-currents to stimulate collagen production and ultrasound to warm the tissues and increase cell performance. The apparatus also offers two complementary treatments to address acne and hyperpigmentation skin conditions. The product is presented as a grey/white module installed on a rolling stand approximately 112cm (H) x 48.5cm (D) x 59cm (W) and has a set of seven accessories approximately 140mm (L) x 85mm (W) that are used to convey the light, micro-current or ultrasound needed directly on the skin of the patient by the operator. The apparatus is presented as being designed to treat the ageing condition of the skin and is marketed for the beauty and wellness industry.
Analysis and Justification
In order to be regarded as article of Heading 90.19, the product would need to meet the terms of the heading as “mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.” A mechano-therapy appliance isdescribed as used mainly to treat diseases of the joints or muscles, by mechanical reproduction of various movements. The product 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.
Although the machine is for use in a professional setting, it is not of a kind used in medical, surgical, dental or veterinary sciences covered by Heading 90.18 and therefore does not meet the terms of the heading.
The product is to be classified under Chapter 85 as it is powered by electricity and administers electricity as part of the treatments it offers. Legal Note 3 to Section XVI states that: “Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.” Heading 85.43 provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. The Explanatory Notes to heading 85.43, in part, state “Most of the appliances of this heading consist of an assembly of electrical goods or parts (valves, transformers, capacitors, chokes, resistors, etc.) operating wholly electrically. However, the heading also includes electrical goods incorporating mechanical features provided that such features are subsidiary to the electrical function of the machine or appliance. The principal function of this product is the production of electrical micro-currents. The product, not specified or included in any other heading of Chapter 85, nor covered more specifically by a heading of any other Chapter of the Nomenclature, falls under Heading 85.43.
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.
Respecting the above factors, this device is classified under tariff classification number 8543.70.00.00 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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