Jarden Consumer Solutions
20B Hereford Street
Brampton, On, L6Y 0M1
Date of issuance of ruling: March 3, 2015
This is in response to your request for an advance ruling on the tariff classification of the Sunbeam Warm Mist Humidifier, product number SWM6000-CN. This product is exported from Chuzhou Donlim Electrical Appliances Co., Ltd., China.
|Effective Date:||March 3, 2015|
The product is a filter-free, electric household humidifier. The humidifier which does not incorporate a fan or a motor is comprised of a plastic housing, the base of which contains an electro-thermal heating element, a plastic water tank that incorporates a handle, and a control knob. The heating element heats the water in the water tank to a boil, releasing steam that is emitted into the atmosphere as a warm mist. The Warm Mist Humidifier features an automatic shut off, two speeds and a small medicine tray in the top of the housing into which essential oils or medicated ointments may be added.
Analysis and Justification
You have suggested that this humidifier be classified under heading 85.09 of the Customs Tariff, which provides for "electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08". Explanatory Note (B) (8) to heading 85.09 lists air humidifiers and dehumidifiers. However, the terms of the heading require that these domestic appliances incorporate an electric motor. As the product does not contain an electric motor, classification under heading 85.09 is excluded.
Heading 85.16 provides for inter alia, other electro-thermic appliances of a kind used for domestic purposes. Explanatory Note (E) to heading 85.16 describes these appliances, stating that the heading "includes all electro-thermic machines and appliances provided they are normally used in the household." The Sunbeam Warm Mist Humidifier meets the terms of the heading and is appropriately included therein.
Section 10 of the Customs Tariff directs that classification and interpretation of imported goods shall be determined in accordance with the General Rules for the Interpretation (GIR) 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).
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 Sunbeam Warm Mist Humidifier, product number SWM6000-CN, is classified under 8516.79.90.00 in accordance with GRI 1.
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 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: