Tariff Classification Advance Ruling
Stoneware for a Crock-Pot® insert, product number 129993-000-000


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 Stoneware for a Crock-Pot® insert, product number 129993-000-000. This product is supplied by Jarden Neosho of Neosho, MO, USA and is manufactured in China.

TRS Number: 271174
Classification Number: 8516.90.90.70
Effective Date:

Product Description

The product is a black stoneware insert for Crock-Pot® models SCV400B-CN, SCV400-B-SL and SCV400-PT. The oval shaped stoneware crock has two handles and measures 31.11 cm (12.25") x 24.13 cm (9.5") x 15.24 cm (6") and weighs 2.69 kg (5.95 lbs).

Analysis and Justification

You have proposed classification under HS 8516.90.90.70. Heading 85.16 provides for "…electro-thermic appliances of a kind used for domestic purposes" and includes a provision for parts under subheading 8516.90. CBSA Departmental Memorandum D10-0-1 - Classification of Parts and Accessories in the Customs Tariff provides instruction on the classification of parts and accessories and 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 stoneware insert has been specifically designed for use with specific models of the Crock-Pot® and is essential to the function of the appliance. It is therefore appropriate to consider this article a part of the host appliance. Explanatory Note (E) (2) to heading 85.16 states that the heading includes all thermo-electric machines and appliances normally used in the household and includes (2) other ovens and cookers. Slow cookers are considered an article of heading 85.16. The insert is considered a part and is appropriately included in subheading 8516.90.


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 Stoneware for a Crock-Pot®, product number 129993-000-000, is classified under 8516.90.90.70 by GIR 1 and 6.

Legislative/Administrative References

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.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number


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