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 Rotary Brush Cirrus, Product #410564. This product is manufactured by/exported from Silhouet-Tone (Europe) SA, Mies, Switzerland.
As per the information received, the esthetic apparatus commercialized under the trade name of "Rotary Brush Cirrus" is equipment that is marketed to the beauty and wellness industry. It is used at the beginning of a treatment to remove dead surface cells and loosen impurities. This model has an ergonomic brush handle and reverse rotation function, incorporates a high quality silent motor, multi-speed brush rotation adjustment and integrated accessory holder. The rotation of the brush is created by an electric motor located inside the handle.
Analysis and Justification
Heading 90.19 provides for mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. The Explanatory Notes to the heading states, in part; "These appliances are mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements. It should be noted that such treatment is usually carried out under medical supervision;". This product does not meet the definition of a mechano-therapy appliance nor does it meet 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.
Heading 96.03 provides for brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees). The heading does not provide for brushes presented with the electro-mechanical apparatus of which they form a part. This being the case, it is excluded from classification therein.
Heading 84.79 provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. The Explanatory Notes to heading 84.79 provide that classification of such articles "is restricted to machinery having individual functions, which is not excluded from this Chapter by any Section or Chapter Note, is not covered more specifically by a heading in any other Chapter and cannot be classified in any other particular heading of this Chapter. This product fulfills the requirements outlined therein.
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.
The Rotary Brush Cirrus, Product #410564 is classified under 8418.104.22.168 as other machines and mechanical appliances 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: