Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Date of issuance of ruling: May 24, 2016
This is in response to your request for an advance ruling on the tariff classification of the Oster® Versa™ OST, PFB, Tamper 13" Tool (BLSTVB), product number 156662-000-000. This product is supplied by Jarden Neosho in Neosho, MO. USA.
|Effective Date:||May 24, 2016|
This product is used with the BLSTVB series of Oster® blenders for pushing ingredients in the blender downward toward the blade. The tamper goes in through the opening in the lid, and when not in use, it is removed and the plastic cap filler is re-inserted into the lid. This product is made of plastic and is included with models BLSTV-000-033, 000-000 and 000B33. It is also sold separately as an "accessory" on the Oster® website.
Analysis and Justification
You have proposed that this product be classified as a "part" under classification number 8509.90.20.90 as a "part" of a blender (8509.40.90.20). A part is defined 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". This product does not meet the definition of a part as it is not integral to the design and essential to the function of the product for which it is used. It is not necessary for the safe operation of the blender and it is not an integral part of the blender. The blender will blend and chop food without the use of the tamper tool.
This tool meets the definition of an "accessory" as defined in D10-0-1. "Accessory" is defined 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". For an article to be considered an accessory it must be solely or principally for use with a particular good and must supplement the functionality of that good. The tamper tool which pushes the food down into the blender blade to chop it up performs a secondary role not essential to the function of the blender. Thus, it is considered an "accessory" to the blender.
Blenders are classified under classification number 8509.40.90.20. This heading allows for parts and accessories which are sold with the appliance. This is supported by the Explanatory Note to heading 85.09, "Equipment Presented with the Appliances of this Heading" which states:
"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.; slicers with honing and sharpening devices; floor scrubbers with a polishing brush set; scrubbers with a soap feeder and suction device for removing dirty water or soap suds. 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".
The product at issue, however, is being imported separately, and as such, is classified according to its constituent material in Chapter 39 as an article of plastics. Further, the Tamper Tool meets the terms of heading 39.24, "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics".
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 Tamper Tool is classified under classification number 3924.10.00.91 as kitchen utensils of plastics by application of General Interpretative Rule #1 to the Customs Tariff.
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 (272644) 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
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