Ms. Sibyl Pankiw
Salton Appliances (1985) Corporation
81 A Brunswick Blvd.
Dollard-des-Ormeaux, QC H9B 2J5
Date of issuance of ruling: February 19, 2016
This is in response to a request submitted on your behalf by Gabriel Chirita of Panalpina Customs Brokers for an advance ruling on the tariff classification of a 3-in-1 Breakfast Station. This product is exported to Canada from Englewood Marketing Group of Green Bay WI.
|Effective Date:||February 19, 2016|
The product is called a 3-in-1 Breakfast Station and identified by product number BSET300RETRORED. It is labeled, Nostalgia Electrics, Retro Series. Based on the product information provided with the request letter, it is a single appliance containing a coffee maker with glass carafe on the left side, a griddle with glass cover on the top and a toaster oven with flip-down glass door on the front. It operates on 120V AC and is specified for consumer domestic use only.
Analysis and Justification
The Breakfast Station is effectively three appliances housed in a single unit. Each appliance would be classified under the same heading (85.16) but under different subheadings within that heading. Classification of the 3-in-1 unit is based on the component that is predominant or representing the essential character of the whole unit, but consideration of the three components finds them to be of equal merit.
Given that the 3 components, i.e., the coffee maker (8516.71.10), the toaster oven (8516.72.90) and the Griddle (8516.79.90) are of equal merit, it is necessary to apply General Interpretive Rule (GIR) 3(c) and classify the Breakfast Station under the subheading which occurs last in numerical order (8516.79, specifically tariff item 8516.79.90).
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 3-in-1 Breakfast Station is classified under 8516.79.90.00 of the Customs Tariff. This is in accordance with GIR 1, 3(c) and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the Canada Border Services Agency (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 D-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: