Princess Auto Ltd.
475 Panet Road
Winnipeg, Manitoba R3C 2W7
Date of issuance of ruling: March 25, 2015
This is in response to a request submitted on your behalf by Hayley Shirtliffe of GHY International for an advance ruling on the tariff classification of lopping shears, manufactured and distributed by various suppliers.
|Effective Date:||March 25, 2015|
The product is a compound action anvil lopping shear. It is similar to a pair of pruning shears or secateurs but a larger, two-handed, long handled version for branches thicker than pruning shears can cut. The blade is short and curved, similar to that of pruning shears and the tool is generally used for pruning twigs and branches from trees and large shrubs up to 2 inches in diameter.
Analysis and Justification
The product meets the technical terms of heading 82.01 which provides for, "Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kinds; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry." Specifically, sub-heading 8201.60 includes, "Hedge shears, two-handed pruning shears and similar two-handed shears".
The World Customs Organization (WCO) Explanatory Notes on the Harmonized System state that sub-heading 8201.60 includes grass shears and lopping shears. The item in question has the same essential characteristics as pruning shears (short, curved blade), but with a longer handle designed for two-handed use.
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 General Interpretative Rule 1 and 6, and with regard to the Explanatory Note (6) to Heading 82.01 the lopping shears are classified under 8201.60.10.00.
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 paragraph 40 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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: