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 Iontoderm Cirrus, product 410480. This product is exported from Silhouet-Tone Europe SA / Silhouet-Tone Ltée, CH-1295-Miles, Switzerland.
This product is an esthetic electronic apparatus. The main enclosure is made of 1.35 mm thick white painted metal and the bottom and the front panel are made of white ABS having dimensions of 77mm (H) x 210mm (D) x 280mm (W) and weighing 1.8kg and also includes accessories made of white and grey PC, with tips made of SUM24L chrome coated. The dimensions of all the accessories are 140mm (L) x 15mm (W). All functions are controlled by PC board that delivers galvanic current to cleanse the skin of impurities and infuse moisture into its layers. This apparatus is sold to estheticians, cosmetologists or beauty specialists. This equipment is a non-invasive and non-surgical apparatus marketed to the beauty and the wellness industry.
Analysis and Justification
According to the Explanatory Notes (EN) to Heading 90.19, appliances found in that heading "are mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements". EN (I)(8) provides for "universal-type apparatus, power-operated, which by the use of interchangeable accessories, can be employed for numerous mechano-therapeutic purposes", however, the fact that there is no "mechanical reproduction of various movements" evident in the function of this product excludes the apparatus from consideration as a mechano-therapy appliance. The machine is marketed for use in a professional setting, but it is not of a kind that is used in medical, surgical, dental or veterinary sciences covered by heading 90.18.
The product is classified in Chapter 85 as it is powered by electricity and administers electricity as part of the treatment. Legal Note 4 to Section XVI states that: "Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function." The "skin care function" is not provided for in any other heading of Chapter 85, nor is this function covered more specifically by a heading of any other Chapter of the Nomenclature, therefore, the product is classified in 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.
Iontoderm Cirrus is an electrical apparatus for skin care, and is classified under 8543.70.00.00 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: