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 Lumicell Touch, #411372. This product is manufactured and exported from Silhouet-Tone (Europe) SA, Mies, Switzerland.
According to the information provided, the product is a complete microprocessor controlled device made to apply skin treatments by estheticians, cosmetologists or beauty specialists. It is a non-invasive and non-surgical process that combines the benefits of infrared and magenta light with pneumatic (vacuum) massage to improve the appearance the skin. The main unit comes with a set of 4 heads for different parts of the body.
Analysis and Justification
In order to be regarded as article of heading 90.19, the product must be either a mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. A mechano-therapy appliance is described as being used mainly to treat diseases of the joints or muscles, by mechanical reproduction of various movements.
The product does not meet the definition of a mechano-therapy appliance or the definition of a massage apparatus as stated in your request. Therefore, it is not considered an article that would fall in heading 90.19.
The product is classified under Chapter 85 as it is powered by electricity and administers electricity as part of the treatment. Legal Note 3 to Section XVI states that: "Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function." 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 sate, in part; "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. However, the heading also includes electrical goods incorporating mechanical features provided that such features are subsidiary to the electrical function of the machine or appliance. The principal function of this product is providing infrared heat/energy. This product 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 in 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.
Based on an analysis of all of the above information, the product is considered as an "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter" and is classified under 8543.70.00.00 by 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
- Date modified: