Curve Distribution Services Inc.
120-11056 48th Street SE
Calgary, AB T2C 3E1
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Duane Bean, Cole International for an advance ruling on the tariff classification of LifeTrak Core C200 24 Activity Tracking Monitor. This product is manufactured in China and exported by Salutron Inc., 47787 Fremont Blvd. Freemont, California 94538.
The product of this advance ruling is the LifeTrak Core C200 activity tracker. It is a product the consumer would use daily to track daily activity and is worn on the wrist. The purpose is to enable the wearer to automatically track calories burned, number of steps and distance covered. It also monitors the heart rate with ECG accuracy over a period of time.
Analysis and Justification
This activity tracker has 2 functions, it is primarily a heart rate monitor/calorie burner, but also incorporates the function of a pedometer counter. The watch function is secondary to the activity monitoring functions as the time mechanism is required for the heart rate function. The measurement of time is achieved through the timing mechanism in the product. The unit also monitors calorie burn through the heart rate monitor function and has the capacity to store the data for review. The unit does not incorporate a monitoring belt but is an all-in-one unit that has sensors on the underside to detect the pulse and a time mechanism to calculate the heart beats per minute. It is battery operated with an LCD screen.
Legal Note 3 to Chapter 90 directs that the provision of Legal Notes 3 and 4 to Section XVI apply to this Chapter. Note 3 to Section XVI directs that composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of the component or machine that performs the principal function. In this case, the principle function of the LifeTrak Core C200 is considered to be a heart rate monitor. For guidance on determining the correct tariff classification of heart rate monitors, we must refer to a decision of the Canadian International Trade tribunal (CITT) rendered on appeal number AP-99-061. In its decision, the CITT determined that heart rate monitors are classified under subheading 9029.20 as tachometers. The principal function of the LifeTrak Core C200 is a heart rate monitor; therefore, it is classified as a tachometer under subheading 9020.20.
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.
In accordance with the Legal Notes to Chapter 90, CITT AP 99-061 and GIR 1, the LifeTrak Core C200 activity tracker is classified under 9029.20.00.90.
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: