Ms. Laurie Schell
ADOX / OKI Bering
6390 Kestrel Road
Mississauga, Ontario L5T 1Z3
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of part number MG-C-7 a medical oxygen regulator gauge. This product is exported from Western Enterprises, 875 Bassett Road, Westlake, OH 44145-1196.
Part number MG-C7 is a 2", bottom port, 15 LPM, 4,000 psi chrome gauge with a white face and green numbers, for use with the following oxygen flow regulators:
M1-540-15FG Reg. M1 Series flow gauge style
M1-540-15FGH Reg. M1 Series flow gauge style
M1-870-15FG Reg. M1 Series flow gauge style
MW-540-15FG 2 Stage 02 Reg/15LPM/CGA540
M2-540-15FGH 2 Stage 02 Reg/15LPM/CGA540 HT
M2-870-15FG 2 Stage 02 Reg/15LPM/CGA870 Yoke
Analysis and Justification
Part number MG-C7 meets the terms of heading 90.26, which provides for "instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases". The Explanatory Notes (EN) to heading 90.26 further elaborate that this heading covers instruments and apparatus for measuring or checking the flow, level, pressure, kinetic energy or other process variables of liquids or gases. Subheading 9020.00 covers "Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters", which does not describe the goods at issue.
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 General Interpretative Rule 1 and 6, and with regard to the WCO Explanatory Notes to the Harmonized Commodity Description and Coding System, part number MG-C7, an oxygen flow regulator gauge, is classified in 9026.20.00.90 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.
Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.
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: