Tariff Classification Advance Ruling
Ring-Seal Jar VS product number #164178-000-000

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 a Ring-Seal Jar VS product number #164178-000-000. This product is supplied by Jarden Neosho, located in the United States.

TRS Number: 272857
Classification Number: 3926.90.91.30
Effective Date:

Product Description

This is a ring seal specifically designed to fit around the base of the blender blade plate of the Versaware™ blender. This product is sold separately from the blender. The ring seal measures 9 cm in outside diameter, 7 cm in inside diameter and is 3 mm thick.

Analysis and Justification

Laboratory analysis of the ring seal sample provided confirms that it is made of compounded, non-cellular silicone; a plastic material. Heading 39.26 of the Customs Tariff provides for "Other articles of plastics and articles of other materials of headings 39.01 to 39.14". Explanatory Note (6) to heading 39.26 includes screws, bolts, washers and similar fittings of general use. This ring seal product is therefore included in heading 39.26 as an article of plastics.

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.

By application of General Interpretative Rule 1, the Ring-Seal Jar VS product number #164178 000 000 is classified under 3926.90.91.30 as a plastic gasket.

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-2015-002469

Date modified: