Tariff Classification Advance Ruling
Patio Heater, item #7011853

Applicant

Mr. Éric Lacasse
Canac-Marquis Grenier Ltée
6245 boul. Wilfrid-Hamel
L’Ancienne-Lorette, QC G2E 5W2

Date of issuance of ruling:

This is in response to a request submitted on your behalf by ALB Consulting Group Inc. for an advance ruling on the tariff classification of Patio Heater, item #7011853. This product is exported from Jiangsu Gardensun Furnace, Changzhou, China.

TRS Number: 273397
Classification Number: 7321.81.00.00
Effective Date:

Product Description

This product is a Patio Heater. It is a large, erect, radiative heater built for use in an open space to heat patios or outside dining areas. A burner on the top of a post burns propane, and directs the flames on to a perforated metal screen. Heat is radiated from the surface of the screen in a circular pattern around the appliance. A reflector at the top of the burner reflects heat that would otherwise be lost upwards. The product measures 87 inches in height and the diameter of the base is 18 inches with attached wheels, so that it can be easily moved. It provides lighting and heating and has a power of 41000 BTU and works with a small propane gas tank.

Analysis and Justification

Heading 73.21 covers a group of appliances which meet all of the following requirements: be designed for the production and utilization of heat for space heating, cooking or boiling purposes; use solid, liquid or gaseous fuel, or other source of energy (e.g., solar energy); and be normally used in the household or for camping. This product can be used for commercial purposes, but it does not exceed household requirements.

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 Patio Heater, item #7011853, is classified under 7321.81.00.00 as per General Interpretative Rules 1 and 6.

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-2015-011269

Date modified: