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 Oster® SuperSteels™ Pink Titanium 10" Curved Shears, model number 78799-710. This product is exported from Sunbeam Products Inc, of McMinniville, TX.
The 10 inch animal grooming shears have convex blade edges and are constructed of 440C stainless steel with a Rockwell rating of 58-60. The blades of the shears measure approximately 160 mm. The shears are packaged in a plastic case with a small vial of lubricating oil.
Analysis and Justification
You have proposed classification under 8213.00.10.20. Heading 82.13 provides for "Scissors, tailors' shears and similar shears, and blades therefor". Legal Note 1 (a) to Chapter 82 states that articles with a blade, working edge, working surface or other working part of base metal are included within the chapter. Explanatory Notes to heading 82.13 describe scissors as two superimposed blades, sometimes serrated, articulated on a screw or pin near the centre. Generally only those scissors in which each blade is fitted on the end with a finger ring are covered by this heading.
The shears are considered as a good put up in sets for retail sale, as defined in General Explanatory Note (X) to General Interpretative Rule 3(b). Therefore, classification will be determined on the material or component that gives this product its essential character. The shears provide the essential character to this set. The shears are appropriately classified in heading 82.13 and more specifically under tariff item 8213.00.10, 'scissors and shears'. Since the actual length of the blades exceed 150 mm, the product is classified under 8213.00.10.20.
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 Oster® SuperSteels™ Pink Titanium 10" Curved Shears, model number 78799-710, is classified under 8213.00.10.20 in accordance with General Interpretative Rule 3(b) of the Customs Tariff.
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: