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 a Lid Assembly Skillet Side Solution, product number 9988-5031. This product is exported from the Coleman Company – Gardner Plant of Olathe, Kansas
|Effective Date:||December 17, 2015|
This is a replacement lid for the propane powered skillet/griddle attachment of the Coleman Side Solutions Grill. This rectangular lid is composed of a coated base metal and has a cool-touch plastic handle.
Analysis and Justification
Heading 73.21 of the Customs Tariff provides for stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and their parts, of iron or steel. Memorandum D10-0-1 - Classification of Parts and Accessories in the Customs Tariff provides guidelines and information on the classification of parts and accessories. This memorandum 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 memorandum further states that "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". The Lid Assembly Skillet Side Solution meets the definition of a part and is therefore considered a part of the skillet/griddle attachment of heading 73.21. Accordingly, this product is classified within parts subheading 7321.90.
Section 10 of the Customs Tariff directs that the classification of imported goods shall be determined in accordance with the General Interpretative Rules (GIR). Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's Explanatory Notes to the Harmonized 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 Lid Assembly Skillet Side Solution, product number 9988-5031, is classified under tariff item 7318.104.22.168 by application of General Interpretative Rule 1 to 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
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