Silhouet-Tone (Europe) SA
9, Route Suisse
Date of issuance of ruling: April 28, 2015
This is in response to your request for an advance ruling on the tariff classification of Vacspray Cirrus, #410506. This product is exported from Silhouet-Tone (Europe) SA, Mies, Switzerland.
|Effective Date:||April 28, 2015|
According to the information provided, the product is a control unit with its accessories (various cupping glasses, spray bottles) which is used to spray lotions (cleansing, purifying, soothing, and stimulating the skin) and apply a vacuum effect with suction that will loosen and collect impurities of the skin. The spraying and vacuum functions are complementary in the way that the spray prepares the skin for the cleaning vacuum action. It is noted the blackhead cupping glass may not actually remove them but will make them easier to remove manually.
Analysis and Justification
The vacuum action may provide some kind of massage, however, the fact that it provides suction for the collection of impurities, along with the spraying action, makes it more than a massage apparatus of Heading 90.19.
Although the machine is for use in a professional setting, it is not of a kind used in medical, surgical, dental or veterinary sciences covered by Heading 90.18 and therefore does not meet the terms of the heading.
In accordance with Note 3 to Section XVI, unless the context otherwise requires, 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 that component or as being that machine which performs the principal function. Furthermore, it should be noted that multi-purpose machines are to be classified according to the provisions of Note 7 to Chapter 84 which states that a machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to Chapter 84 and Note 3 to Section XVI, a machine, the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79.
The Explanatory Notes to Chapter 84 also state that "machinery and apparatus of a kind covered by Chapter 84 remain in this Chapter even if electric…" The product includes a spraying function (84.24) and a separate vacuum function (84.14). These functions are complementary and function together to effectively clean the skin from impurities. Considering that its principal purpose is not described in any heading and that its two functions would normally be covered in headings of Chapter 84, even if electrically powered, the product is classified under Heading 84.79.
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 Vacspray Cirrus, #410506, is classified under 84126.96.36.199 as other machines and mechanical appliances having individual functions, in accordance with GIR 1 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
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