Tariff Classification Advance Ruling
12 in 1 Camp Scissors, product number 2000010743

Applicant

Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON   L6Y 0M1

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of the 12 in 1 Camp Scissors, product number 2000010743. This product is manufactured by Green World/Guard of Guangdong, China.

TRS Number: 271092
Classification Number: 8213.00.10.10
Effective Date:

Product Description

The multi-purpose tool works as a pair of scissors, nutcracker, jar wrench, wire cutter and wire stripper when locked together. By separating the two stainless steel blades using the slip lock one gains access to a flathead screwdriver, magnet, can opener, fish scaler, bottle opener, wrench and knife. The length of the blades measure approximately 7.5 cm (2.95").

Analysis and Justification

You have proposed classification under 8213.00.10.20. Heading 82.13 provides for "Scissors, tailors' shears and similar shears, and blades therefor". Chapter 82 Legal Note 1 (A) states that articles with a blade, working edge, working surface or other working part of base metal are included within the chapter. Explanatory Notes of heading 82.13 describe scissors as two superimposed blades, sometimes serrated, articulated on a screw or pin near the centre. Generally only those scissors in which the end of each blade is fitted with a finger ring are covered by this heading. The article is considered a composite good as defined in the Explanatory Note to General Interpretive Rule 3(b) and as such it is classified under the heading of the material or component that provides the essential character to the whole article. In this case the essential character is imparted by the scissors. The structure and form of the article is clearly identifiable as scissors and satisfies the conditions set out in both the Chapter and heading notes cited above. The good is appropriately included within heading 82.13 and more specifically under 'scissors and shears', tariff item 8213.00.10. Since the actual lengths of the blades do not exceed 150 mm, the product is classified under 8213.00.10.10.

Decision

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 12 in 1 Camp Scissors, product number 2000010743, is classified under 8213.00.10.10 by GIR 3(b).

Legislative/Administrative References

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.

CBSA Contact

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

File Number

C-2015-002468

Date modified: