Tariff Classification Advance Ruling
Burner Assembly – 9993 Grill, product number 9993-5131

Applicant

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

Date of issuance of ruling: April 26, 2016

This is in response to your request for an advance ruling on the tariff classification of a Burner Assembly – 9993 Grill, product number 9993-5131. This product is exported from the Coleman Company – Gardner Plant of Olathe, Kansas.

TRS Number: 273558
Classification Number: 7321.90.10.29
Effective Date: April 26, 2016

Product Description

This is a replacement burner assembly for the Coleman 9993 series portable gas barbeques. It is comprised of a steel burner tube with an attached steel venturi tube. One end of the burner assembly attaches to the inside of the barbeque housing (under the cooking grates and heat tents), while the other end with the venturi tube attaches to the valve orifice on the propane gas line.

Analysis and Justification

Heading 73.21 of the Customs Tariff provides for stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and their parts, of iron or steel. The Explanatory Notes to 73.21 state that "the heading also covers clearly identifiable iron or steel parts of the above-mentioned appliances (e.g., internal oven shelves, cooking-plates and rings, ash-pans, removable fire-boxes and fire-baskets, gas burners, oil burners, doors, grills, feet, guard rails, towel rails and plate racks)." The Canada Border Services Agency's Memorandum D10-0-1 provides guidelines and information on the classification of parts and accessories in the Customs Tariff. This memorandum defines a part as "an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used".

As an integral component of a gas barbeque without which the barbecue cannot function, the burner assembly meets the definition of a part; therefore, it is appropriately classified in heading 73.21, specifically under parts subheading 7321.90.

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 Burner Assembly – 9993 Grill, product number 9993-5131, is classified 7321.90.10.29 by application of General Interpretative Rule 1 to the Customs Tariff.

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-2015-002494

Date modified: