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 a Stainless Steel Mixing Bowl, product number 144700-000-000. This product is supplied by Jarden Neosho of Neosho, MO, USA and is manufactured in China.
The product is a replacement stainless steel mixing bowl for use with Sunbeam® stand mixers, model numbers FPSBSM2101/2/3/4, FPSBSM2101/2/3/4-033, FPSBSM2101/2/3/4-033A, FPSBSM2103B-033, FPSBSM2103T-033 and FPSBSM2103D-31CT. The bowl weighs .54 kg and measures 22.86cm x 22.86 cm x 13.97 cm.
Analysis and Justification
You have proposed classification under HS 8509.90.20.90. Heading 85.09 provides for "Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08 and includes a provision for parts under subheading 8509.90. Memorandum D10-0-1 provides instruction on the classification of parts and accessories and 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". The stainless steel bowl is designed for use with specific models of the Sunbeam® Mixmaster® stand mixers. The outer rim around the base of the bowl conforms to the grooves in the base plate of the mixer and allows the bowl to spin in place. The memorandum breaks down the classification of parts and accessories into four distinct categories. The first category concerns those parts and accessories which are specifically named in a heading or falling within a generic class named in a heading:
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.
In addition, Chapter 85 Explanatory Note (B) which directs the classification of non-electrical parts of machines of the chapter, states in pertinent part that "many are in fact articles falling in other Chapters". Chapter 73 covers articles of iron or steel. Heading 73.23 provides for "Table, kitchen or other household articles and parts thereof, of iron or steel…". Mixing bowls are provided for at the statistical level.
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 Stainless Steel Mixing Bowl, product number 144700-000-000, is classified under 7323.93.00.30 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: