Bock Industries Inc.
156 Bock Lane
Philipsburg, PA 16866
Date of issuance of ruling:
This is in response to a request submitted on your behalf byUPS Supply Chain Solutions for an advance ruling on the tariff classification of a TED Captive Bolt Dispatch Tool. This product is exported from Bock Industries Inc., 156 Bock Lane, Philipsburg, PA 16866.
The TED Captive Bolt Dispatch Tool is a non-penetrating, cordless, propane powered captive bolt tool for dispatching; turkeys, chickens, geese, ducks, and rabbits.
Analysis and Justification
You have requested tariff classification 8438.50.00.90 for the TED Captive Bolt Dispatch Tool as machinery for the slaughter and subsequent treatment of animals.
The good operates by means of gas to drive forward a bolt sliding within the barrel in order to kill or stun an animal. The bolt does not leave the pistol but is drawn back for further use. Heading 93.04 covers other arms, including arms that operate by means of spring, air or gas, which are not classified in heading 93.01 to 93.03 or 93.07.
Based on the characteristics of the product, it meets the description of the goods described in Explanatory Note (6) to heading 93.03. This Explanatory Note (EN) indicates that "Captive-bolt humane killers resemble pistols for firing blank cartridges. The explosion drives forward a bolt sliding within the barrel in order to kill or stun the animal. The bolt does not leave the pistol but is drawn back for further use"; however, the good does not meet the terms of heading 93.03 because it does not operate by the firing of an explosive charge, but it is still an arm of Chapter 93.
General ENs to Section XVI, (I) General Content of the Section, Note (A) reads:
"Subject to certain exclusions provided for in the Notes to this Section and to Chapters 84 and 85 and apart from goods covered more specifically in other Sections, this Section covers all mechanical or electrical machinery, plant, equipment, apparatus and appliances and parts thereof, together with certain apparatus and plant which is neither mechanical nor electrical (such as boilers and boiler house plant, filtering apparatus, etc.) and parts of such apparatus and plant." (Emphasis added).
Since the good is covered more specifically in another Section (Section XIX), the classification of the good in Chapter 84 is disregarded. This is further supported by the exclusionary notes outlined under the General ENs to Section XVI, (I) General Content of the Section, (A), more specifically exclusionary note (g), which indicates that arms and ammunition of Chapter 93 are excluded from Section XVI.
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.
In accordance with GIR 1 and 6, the TED Captive Bolt Dispatch Tool is classified in 9304.00.90.90.
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: