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 a replacement dough hook (right) for use with Sunbeam® Mixmaster stand mixers, product #118780-0003-000. This product is exported from Jarden Neosho, Neosho, Mo, USA.
This replacement part is a stainless steel dough hook (right) for use with a Sunbeam® Mixmaster series stand mixer.
Analysis and Justification
The Explanatory Notes (ENs) to heading 85.09 read as follows:
"Many of the appliances listed above may be presented with interchangeable parts or auxiliary devices to make them suitable for various purposes. For example, food mixers which can be used for cutting, grinding, whipping, mincing, etc...;. Such an appliance is classified here together with the parts and accessories presented with it, provided they are of a kind and number commonly used with the appliance. The weight of the extra interchangeable parts or detachable auxiliary devices is to be ignored in determining whether the appliance falls in the heading under the terms of paragraph (B) above."
Based on the aforementioned EN, the dough hooks, when imported with the Sunbeam® Mixmaster series stand mixer, would be classified with the mixer.
An accessory is defined in Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff, as "an article which performs a secondary or subordinate role, not essential to the function, which could improve the effectiveness of the host machine, equipment, apparatus or appliance".
The dough hooks meet the definition of an accessory. They enable the mixer to knead dough, which it cannot do with the regular beaters which come with such appliances. Heading 85.09 provides for parts (subheading 8509.90) but it has no provision for accessories. While dough hooks may be classified with the appliance if they are presented with the appliance, they cannot be classified in heading 85.09, if they are imported separately. When imported separately, dough hooks are classified according to constituent material.
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 replacement dough hook (right), product #118780-0003-000 is classified under 73184.108.40.206 by GIRs 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: