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 "Grate Stove Fold N Go Grill, P/N 2000004428, C004". This product is exported from The Coleman Company-Gardner Plant, 17150 Mercury St., Olathe, KS, USA.
The "Grate Stove Fold N Go Grill, P/N 2000004428, C004" is a nickel-plated steel wire grate that measures 12.3" x 11" x 1.4" and weighs 1.8 pounds. This product is designed exclusively for the Coleman Fold N Go Grill Models 2000003735, 2000004426, 2000002027, 2000001494, 2000005045 and 2000001493. It fits onto the grill to convert the surface into a stove for campsite cooking. The grate can accommodate a 12" pan and is sold separately for retail.
Analysis and Justification
The "Coleman Fold N Go Grill" is a portable, 6000 BTU propane grill designed for outdoor use. This grill is covered by the terms of Heading 73.21; "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel".
Memorandum D10-0-1 Classification of Parts and Accessories in the Customs Tariff, 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 function of the product in which it is used." The "Grate Stove Fold N Go Grill, P/N 2000004428, C004" can only be used with the "Coleman Fold N Go Grill" as an interchangeable part.
In addition, the product satisfies the conditions provided by General Explanatory Note (C) to Section XV and General Explanatory Notes to Heading 73.21 which include parts of camp stoves such as grills.
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 "Grate Stove Fold N Go Grill, P/N 2000004428, C004" is classified under 7322.214.171.124 by 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
- Date modified: