Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, Ontario, 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 All-in-One Stove/Stockpot, product number 2000010184. This product is exported from Vanward Elec. Appliance Co, Ltd. of Zhongshan city, Guangdon, China.
This is a portable, outdoor camping stove with interchangeable accessories. It includes the base 5,000 BTU metal burner unit with lid and regulator assembly, a metal stove grate, a porcelain coated steel grill grate, a metal griddle and a six quart capacity porcelain lined metal stock pot. The stock pot is comprised of a cooker base, cooking vessel and a plastic lid; it can function as large pot if the cooking vessel is removed from the cooker base and placed directly on the stove grate, or as a crockpot if the vessel is left inside the cooker base and placed on the burner unit. Alternatively, food may be cooked on the stove, grill or griddle. This cooking system is fuelled by propane gas (cylinder sold separately) and is capable of operating for four hours on a 16.4 ounce cylinder.
Analysis and Justification
Heading 73.21 of the Customs Tariff provides for stoves, ranges, grates, cookers, barbecues and similar non-electric domestic appliances, of iron or steel. The Explanatory Notes to this heading state that the heading covers a group of appliances that meet all of the following requirements:
- be designed for the production and utilisation of heat for space heating, cooking or boiling purposes;
- use solid, liquid or gaseous fuel, or other source of energy (e.g., solar energy);
- be normally used in the household or for camping.
The heading Explanatory Notes allow for these appliances to “be enamelled, nickel-plated, copper-plated, etc., fitted with accessories of other base metals, or lined with heat-resisting materials.” Further, Explanatory Note (5) specifically includes “Spirit or pressure stoves, camping stoves, travelling stoves, etc.” The Coleman All-In-One Stove/Stockpot meets the terms of the heading and is appropriately included therein, specifically under subheading 7321.11 which provides for “cooking appliances and plate warmers” “for gas fuel or for both gas and other fuels”.
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 Grill All-in-One Stove/Stockpot, product number 2000010184, is classified under 7318.104.22.168 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: