Mr. Greg Friedman
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 Igniter Electrode Assembly, product number 9944-5851. This product is supplied by The Coleman Company-Gardner Plant, 17150 Mercury Street, Olathe, KS.
The igniter electrode assembly, product number 9944-5851, used to light a BBQ grill using piezoelectricity, is a part for a Coleman Roadtrip Grill. The sample provided is a stainless steel electrode housed in a ceramic body connected to a thin, plastic-coated wire, about 10 ½ inches in length, which, in turn, is connected to an ignitor. Pressing the top of the igniter snaps a tiny spring-loaded pin against a piezoelectric crystal which generates an electrical charge on its surface. The igniter then sends this electrical charge along the wire to the igniter electrode to light the propane in the grill.
Analysis and Justification
You have indicated that the anticipated tariff classification number for the product is 8544.42.00.00, as another electric conductors, for a voltage not exceeding 1,000 V, fitted with connectors. This assembly functions other than as an electric conductor.
Consideration was given to heading 73.21 which provides for, among other things, barbeques and their parts. However, the parts provision covers clearly identifiable iron or steel parts only. This assembly is not a part of iron or steel. Accordingly, 73.21 is disregarded.
The good is most specifically provided for in Heading 96.13 which reads, "Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks."
Consideration is given to the Explanatory Notes of Heading 96.13 which reads in pertinent part, "The lighters classified in this heading may be of the pocket or table types, or may be designed for fixing on the wall, fitting to gas stoves, etc." In this case, the igniter electrode assembly is fitted to the propane gas grill.
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 Igniter Electrode Assembly, product number 9944-5851 is classified as an other lighter under 9613.80.90.00 by application of 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: