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 Coleman® NXT™ Grill Grate, product number 2000012523. This product is supplied by The Coleman Company-Gardner Plant of Olathe, KS, USA and is manufactured in China.
The product is a replacement grate for Coleman® NXT™ Grills, 100, 200 and 300 models. Constructed of porcelain-coated cast iron, the grill grate weighs 3.47 kg (7.65 lbs).
Analysis and Justification
You have proposed classification under 73184.108.40.206. Heading 73.21 provides for "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, … and parts thereof, of iron or steel". Explanatory Notes to the heading set out the requirements to be met by appliances covered under this heading: designed for the production and utilization of heat for space heating, cooking, or boiling, use solid, liquid or gaseous fuel and be normally used in the household or for camping. The Coleman NXT™ Grills meet these requirements. The notes also state that the heading covers "clearly identifiable iron or steel parts of the above-mentioned appliances (e.g., … grills…)." It also states that "all these articles may be enameled…".
CBSA's Memorandum D10-0-1 Classification of Parts and Accessories in the Customs Tariff, provides instruction on the classification of parts and accessories. 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". The grill grate was specifically designed for XT model grills and is necessary for the safe and prudent use of the grill. The product is therefore appropriately considered a part of the host appliance. The Coleman® NXT™ Grill Grate meets the terms of the heading and is appropriately included therein.
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® NXT™ Grill Grate, product number 2000012523, is classified under 73220.127.116.11 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: