Silhouet-Tone (Europe) SA
9, Route Suisse
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Blent ST-250, Product #411100. This product is manufactured by/exported from Silhouet-Tone (Europe) SA, Mies, Switzerland.
According to the information submitted, the item is an epilation hair removal apparatus using currents to electrolyze unwanted hair. It operates by applying high frequency (HF) currents to the hair follicle, via a probe; it is not operated by an electric motor. The HF currents are generated and controlled by a printed circuit (PC) board and microcontroller. The main enclosure is made of acrylic polyvinyl chloride and is approximately 165mm (H) x 360mm (D) x 308mm (W). It is a non-invasive and non-surgical apparatus principally used by estheticians, cosmetologists and beauty specialists.
Analysis and Justification
In your request, it was suggested that this apparatus be classified under heading 90.19 of the Customs Tariff, which provides for "mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus". According to the Explanatory Notes (EN) to heading 90.19, appliances found in that heading "are mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements". Classification under heading 90.19 is therefore excluded.
Heading 85.10 was also considered, however, the terms of the heading require that these hair-removing appliances incorporate an electric motor. As the product does not contain an electric motor, classification under heading 85.10 is excluded.
Heading 85.43 provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. The Explanatory Notes to heading 85.43, in part, state "Most of the appliances of this heading consist of an assembly of electrical goods or parts (valves, transformers, capacitors, chokes, resistors, etc.) operating wholly electrically". The principal function of this product is the production of electrical currents. The product, operated wholly electrically, is not specified or included in any other heading of Chapter 85, nor is it covered more specifically by a heading of any other Chapter of the Nomenclature, therefore, it is classified under heading 85.43.
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.
Respecting the above factors, this device is classified under tariff classification number 8543.70.00.00 in accordance with GIR 1 and 6.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
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