Tariff Classification Advance Ruling
Martello Armonioso Espresso Capsule

Applicant

Greg Friedman
Jarden Consumer Solutions
Dba Sunbeam Corporation (Canada) Ltd.
20B Hereford Street
Brampton, Ontario   M9B 6J4

Date of issuance of ruling: January 16, 2015

This is in response to your request for an Advance Ruling on the tariff classification of Martello Armonioso Espresso Capsule supplied by Superespresso AG, Liechtenstein but shipped directly from the manufacturer in Italy

TRS Number: 268755
Classification Number: 0901.21.00.20
Effective Date: January 16, 2015

Product Description

These capsules are packaged for retail sale in a box of 60 grams with two pouches containing five capsules in each pouch. Each capsule contains ground roasted coffee that is ready to brew in Martello espresso machines.

Analysis and Justification

A review of the product literature and the composition of the goods reveal that each capsule is made up solely of roasted and ground coffee beans. Heading 09.01 specifically covers coffee, whether or not roasted or decaffeinated and whether or not ground.

Decision

The Martello Armonioso Espresso Capsules are classified under 0901.21.00.20, as coffee, roasted, not decaffeinated, not certified organic, in accordance with General Interpretive Rule #1.

Legislative/Administrative References

This ruling has been issued under legislative authority 43.1(1) (c) of the Customs Act.  It 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 and 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 (TRS#) 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 60(2) of the Customs Act within 90 days of the date of issuance.  Please see the procedures outlined in paragraphs 37 – 52 of the CBSA's Memorandum D11-11-3.

Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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.  In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct.  See Memorandum D11-6-6 for information on self-correction/self-adjustment.

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 accordance with the procedures described in Memorandum D11-11-3.  The ruling will be published on the CBSA website within 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2014-007612

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