Mr. Guy Theodoro
Boutique Aqua Expert
313, rue Yamaska
St-Germain-de-Grantham, QC J0C 1K0
Date of issuance of ruling:
This is in response to a request submitted on your behalf byEurofret Canada Inc. for an advance ruling on the tariff classification of the Hydro Massage Shower Room, #9008. This product is manufactured by/exported from Hangzhou Constar Sanitary Ware Co. (China).
The product is a complete steam and multiple jet corner shower cabin. According to the information provided, it is made of an aluminum alloy frame with 5mm thick glass. The base and top part are made of acrylic. The product's dimensions are 950 x 950 x 2150 mm and it has two sliding doors and a seat. The water jets can come from the hand-held shower head, the ceiling, the foot hydro massage unit or the 6 nozzles built into the set (for body and back massage). It also has a steam generator and an ozone sterilization system that helps sterilize the tub after usage. An LCD control panel allows adjustment of the temperature and the duration of the customizable steam shower. The control panel is also used to control the lighting, the fan, the radio and Bluetooth audio and the hand-free phone. A remote control is also provided to control some functions.
Analysis and Justification
Because of its features, the product is more than a mere glass shower of heading 70.20. In fact, most of the features of the product are designed for massage and relaxation. Heading 90.19 covers massage apparatus. The Explanatory Notes to Heading 90.19 state that:
"This group… also covers hydromassage appliances for all-over or partial massage of the body, using the action of water or a blend of water and air under pressure."
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.
As the water pressure and actions of the massage apparatus of the product are not power-operated, the product is classified under 9019.10.00.20 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: