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 Hinges for a 28 QT WalMart Cooler, product number 527A1241. This product is supplied by The Coleman Company – Gardner Plant, 17150 Mercury Street, Olathe, KS, USA.
The hinges are made of plastic and measure are approximately 2½ inches long, 1½ inches wide at one end tapering to ¾ inch wide at the other end, with a depth of approximately ¾ inch at the widest point. The articles are grooved at the midpoint in their length, allowing them to bend to a 90 degree angle thus facilitating opening and closing the lid of the cooler.
Analysis and Justification
Legal Note 2 to Section XV, states in part: "Throughout the Nomenclature, the expression "parts of general use" means:
(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.
Heading 83.02 provides for "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal."
The Explanatory Notes to heading 83.02, note (A) indicates that "Hinges of all types (e.g., butt hinges, lift-off hinges, angle hinges, strap hinges and garnets)" are covered by that heading.
The above indicates that, for the purposes of the classification in the Customs Tariff, hinges are regarded as parts of general use.
Legal Note 1 (g) to Section XVI, Legal Note 2 (b) to Section XVII, Legal Note 1 (f) to Chapter 90, Legal Note 1 (b) to Chapter 93, and Legal Note 1 (d) to Chapter 94, direct that parts of general use of plastic are classified in Chapter 39.
Legal Note 1 to Chapter 39, states: "Throughout the Nomenclature the expression " plastics" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence."
Heading 39.26 provides for "Other articles of plastics and articles of other materials of headings 39.01 to 39.14." The Explanatory Notes to heading 39.26, note (6) indicates that the heading includes "screws, bolts, washers and similar fittings of general use".
Based on the above, the hinges meet the terms of heading 39.26.
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 Hinges for a 28 QT WalMart Cooler, product number 527A1241, are classified under 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: