Lawrence Co Ling
Nuheat Industries Ltd.
3105 – 6900 Graybar Road
Richmond, BC V6W 0A5
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Linda Muller of Cole International for an advance ruling on the tariff classification of Signature, Home, and Element thermostats. These products are exported from OJ Electronics Inc., Illinois, USA. They are manufactured by SMT Technologies Sdn Bhd, Malaysia.
The three thermostats in this request are Signature, Home, and Element. The Signature thermostat is a WiFi enabled floor heating thermostat. Its functions include, a 7-day programmable thermostat, which can be controlled by a mobile smart phone or web browser or a 3.5", 320x480 pixel color touchscreen. The Home thermostat is a 7-day programmable floor heating thermostat. It can be controlled by a 3.5", 320x480 pixel color touchscreen. The Element thermostat is a non-programmable floor heating thermostat. It has a simple on/off, up/down buttons to control the temperature.
The three thermostats control any compatible electric floor heating system using a 10K Ω sensor (thermistor). The thermostats are connected to a floor heating mat or an in-floor cable to create a heating system. They feature dual voltage compatibility and provide the power to the floor heating mat or cable.
Analysis and Justification
Legal Note 7(a) to Chapter 90 reads heading 90.32 applies only to "Instruments and apparatus for…automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual value".
Thermostats are specifically named in the Customs Tariff at the sub-heading level 9032.10. At the tariff heading level, thermostats need to meet the condition for use with machinery or equipment.
You have provided information indicating that after importation these goods are to be used with the specific heating system "Nuheat". The thermostats are connected to floor heating mats or in-floor cables to create a floor heating system. The thermostats measure the temperature in the room or floor. To maintain the temperature in a room, the thermostats automatically activate the heating mats and in-floor cables by sending power to them. The heating mats and cables heat up the surrounding floor and air, maintaining the desired temperature of the room.
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.
In accordance with GIR 1 and 6, the Signature, Home, and Element thermostats are classified under 9032.10.10.00 as thermostats for use with machinery or equipment.
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 within 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: