Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON L6Y 0M1
Date of issuance of ruling:
This is in response to a request for an advance ruling on the tariff classification of the Margaritaville Blending Blade product # 1911411-011-000.
This blender replacement part is composed of stainless steel blades mounted on a circular metal base with a plastic fitting to connect to the Margaritaville DM 1000 Frozen Concoction Maker. This part can be ordered online or purchased at specified Sunbeam Service Centers and will be imported in unmarked boxes or plastic bags. It will not be imported for use in manufacturing.
Analysis and Justification
Heading 82.08 covers knives and cutting blades, for machines or for mechanical appliances. This heading applies to un-mounted knives or cutting blades, rectangular, circular or of other shapes, for machines or for mechanical appliances. Since the blades are mounted on a circular base the blending blade classification in this heading is excluded.
You requested classification of the blender blades as a part of a blender under 8509.90.20.90. CBSA Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff, 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 Margaritaville Blending Blade has been designed solely for use with the Margaritaville Frozen Concoction Maker, has no alternate use and is necessary for the safe and prudent use of the machine. This product is therefore appropriately considered a part of the host machine.
In accordance with Legal Note 2(b) to Section XVI, parts that are not included in a heading but are for use solely or principally with a particular kind of machine, or with a number of machines of the same heading are to be classified with the machines of that kind.
Heading 85.09 covers electro-mechanical domestic appliances, with self-contained electric motor. The host machine is classified in this heading.
Since this blending blade is not included in any other heading of the Nomenclature and is for use solely or principally with an appliance of heading 85.09 it is classified as a part under this heading. Subheading 8509.90 covers parts of electro-mechanical domestic appliances, with self-contained electric motor.
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 Margaritaville Blending Blade #1911411-011-000 is classified as other parts of other electro-mechanical domestic appliances, under 8509.90.20.90 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: