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 Wine, ACC, SKB, Quick Chill, Model #NBSKWA1000-001. Your sample submission indicates that this product is marketed as Skybar Wine Chill Drops, Model #NBSKWA1000. This product will be supplied by Jarden Neosho, located in the United States.
This is a wine quick chill set consisting of two wine chilling articles referred to as 'wine chill drops', saline solution and two storage cups. These articles are packaged together in a box for retail sale. The wine chill drops contain the saline solution and are to be stored in a freezer so that they are ready to be placed into a glass of wine in order to chill it. The packaging indicates that red wine will be chilled in two minutes and white wine in eight minutes. The wine chill drops consist of a stylish stainless steel bulb containing saline solution and a grey plastic handle. The storage cups are made of grey plastic with rubber bases. The wine chill drops can be placed in the storage cups once the wine is chilled to protect table or counter surfaces.
Analysis and Justification
This set includes two wine chill drops of heading 73.23 of the Customs Tariff, two plastic cups of heading 39.24 and saline solution of heading 25.01. As it is prima facie classifiable under two or more headings, classification is determined according to the principles of General Interpretive Rule 3. Rule 3(a) provides for classification under the heading with the most specific description. As each of the headings provide for only a part of the articles that make up this product, they are considered to be equally specific. Therefore, Rule 3(a) is not applicable. Rule 3(b) indicates that "Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable". The articles that make up this quick chill set are considered to be "goods put up in sets for retail sale" as defined in Explanatory Note (X) to GIR 3(b). In this instance, the stainless steel wine chill drops impart the essential character to the set as they are the components that contain the saline solution, they are the components that go into the wine glass while it chills, and they provide a stylish appeal to the consumer. Accordingly, this set is classified under heading 73.23 according to the wine chill drops.
Heading 73.23 provides for, among other things, "Table, kitchen or other household articles and parts thereof, of iron or steel;". Explanatory Note (A) to this heading indicates that the iron or steel articles "may be fitted with lids, handles or other parts or accessories of other materials provided that they retain the character of iron or steel articles." The wine chill drops consist of a stainless steel bulb fitted with a plastic handle. The stainless steel bulb portion sits in the wine and contains the saline solution. Therefore these articles retain the character of steel articles. Explanatory Note (A) (2) to heading 73.23 includes articles for table use and the wine chill drops are similar to the examples of articles listed in this note. Since subheading 7323.93 provides for stainless steel articles, the wine chill drops are included under this subheading.
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 Wine, ACC, SKB, Quick Chill, Model #NBSKWA1000-001(marketed as Skybar Wine Chill Drops), is classified under 7323.93.00.90 by GIR 1, 3(b) 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: