Ms. Janice Dronfield
Schaeffler Canada Inc.
P.O. Box 640
Stratford, ON N5A 6T2
Date of issuance of ruling: November 16, 2015
This is in response to your request for an advance ruling on the tariff classification of the Pulley Tire. This product is supplied by Schaeffler Group USA, of Cheraw, South Carolina; A.J. Rose Manufacturing of Cleveland, Ohio; and, Howard Automotive of Longyan, Fujian, China.
|Effective Date:||November 16, 2015|
The Pulley Tire is a round wheel-like object made of E-coated steel approximately 3 inches in diameter with a grooved inner rim. This product is a component of an idler pulley assembly used in automobile engines.
Analysis and Justification
Heading 84.83 of the Customs Tariff reads:
Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).
Consideration is given to the Explanatory Notes to heading 84.83 which state, in pertinent part:
(G) PULLEYS, INCLUDING PULLEY BLOCKS
Pulleys consist of wheels, sometimes with a grooved rim, which transmit rotary movement from one to another by means of an endless belt or rope revolving in contact between them. The heading covers simple pulleys, drums (wide pulleys), conical pulleys, stepped pulleys, etc.
Additionally the online Merriam Webster dictionary defines a pulley as:
A sheave or small wheel with a grooved rim and with or without the block in which it runs used singly with a rope or chain to change the direction and point of application of a pulling force and in various combinations to increase the applied force especially for lifting weights.
The Pulley Tire meets the definition of a pulley and the technical requirements of heading 84.83.
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 Pulley Tire is classified under 8483.50.00.90 by application of GIRs 1 and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the Canada Border Services Agency (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: