Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Date of issuance of ruling: December 17, 2015
This is in response to your request for an advance ruling on the tariff classification of the Oster® FYD Dog Shed Blade, product number 78279-109-001. This product is supplied by Sunbeam Products Inc., McMinnville, TN 37110, USA and is manufactured in China.
|Effective Date:||December 17, 2015|
The hand held grooming device is used to remove loose dead hair from dogs. It is a long thin piece of metal with serrated edges (small teeth on one side, larger on the other) that is bent into a loop with both ends fastened in a textured plastic handle. The handle slides apart so the metal blade can be extended flat. When extended, the blade is approximately 13.5 inches.
Analysis and Justification
You have proposed classification under 8213.00.30.00. Heading 82.13 provides for "Scissors, tailors' shears and similar shears, and blades therefor". The good resembles and functions as a comb. Combs are toothed devices used to adjust, style or groom hair. Combs are provided for under Chapter 96 and more specifically under heading 96.15: "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof". Explanatory Note 1 of heading 96.15 states that toilet combs of all kinds, including combs for animals, are covered under this heading. Articles of Chapter 96 are excluded from classification under Chapter 82 by Section XV Note 1(m). The product is appropriately included within heading 96.15 and more specifically under "other" subheading 9615.19.
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® FYD Dog Shed Blade, product number 78279-109-001, is classified under HS 9615.19.00.00 in accordance with General Interpretive Rule 1 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: