Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON L6Y 0M1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of the Coleman Replacement Filler Cap, product number 2000-5411. This product is exported from The Coleman Company - Gardner Plant of Olathe, Kansas.
This is a replacement cap for the fuel container of the Coleman Northstar propane lanterns, series 2000. The cap is made of metal and has a threaded base for a secure fit around the mouth of the lantern fount.
Analysis and Justification
You have proposed that the replacement cap be classified in heading 94.05 of the Customs Tariff which provides for, inter alia, lamps and lighting fittings and parts thereof. CBSA Memorandum D10-0-1 provides guidelines and information on the classification of parts and accessories in the Customs Tariff. This memorandum defines a part as "an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used". The Coleman Filler Cap has been designed for use with the Coleman series 2000 Northstar propane lanterns, has no alternate use and is necessary for the safe and prudent use of the lantern. This product is therefore appropriately considered a part of the host machine. However, Memorandum D10-0-1 also states that the "the classification of parts and accessories fall within four distinct categories" the first of which is "parts or accessories specifically named in a heading or falling within a generic class named in a heading". Paragraph 5 of the memorandum instructs:
The classification of an article specifically named in a heading and included in the terms of that specific heading in accordance with a legal Note constitutes an application of GIR 1. Any part or accessory specifically referred to in a heading text, or whose classification in a particular heading is directed by a legal Note, must be classified under that heading and under no other heading in the Tariff. This is true even if the part or accessory might be specially designed or otherwise principally suitable for a particular machine, appliance, instrument, vehicle or any other manufactured product.
Furthermore, the Explanatory Notes to heading 94.05 state with respect to parts that; "The heading also covers identifiable parts of lamps and lighting fittings, illuminated signs, illuminated name-plates and the like, not more specifically covered elsewhere.
Chapter 83 covers miscellaneous articles of base metal. Within this Chapter, heading 83.09 provides for "stoppers, caps and lids (including crown corks, screw caps and pouring stoppers)…, of base metal." The Coleman Replacement Filler Cap meets the terms of the heading and is appropriately included 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 Coleman Replacement Filler Cap, product number 2000-5411, is classified under 8309.90.00.30 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: