Ms. Theresa Bagg
Canplas Industries Ltd
500 Veterans Drive
Barrie, ON L4N 9J5
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Affiliated Customs Brokers Limited, for an advance ruling on the tariff classification of the Hayden Super Hose III 8058 Series. This product is supplied by four exporters from China.
The Hayden Super Hose III is a lightweight and crushproof vacuum cleaner hose for use with a central vacuum cleaner system. It features a handle with an internal swivel and a three way power switch. The other end of the hose has a hose cuff with a direct or pigtail connection to the wall outlet of the central vacuum system. The hose is available in 30 foot lengths and is primarily composed of PVC plastic with some connection wires and fittings.
Analysis and Justification
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 to the function of the product in which it is used".
Chapter 85 of the Customs Tariff covers electrical machinery and equipment and parts thereof, and heading 85.08 covers vacuum cleaners. Legal note 2(b) to Section XVI states that "parts which are suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of the same heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29,or 85.38 as appropriate".
This vacuum hose is used solely with the central vacuum system. It is an integral component of the system and necessary for its intended use. It therefore qualifies as a part and is subject to Note 2(b) to Section XVI.
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 Hayden Super Hose III 8058 Series is classified under 8508.70.10.00 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.
Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.
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: