Mr. Richard Bertrand
Industries Trovac Ltée
3 Marcel-Ayotte Street
Blainville, QC J7C 5L7
Date of issuance of ruling: December 1, 2015
This is in response to a request submitted on your behalf byEurofret Canada Inc. for an advance ruling on the tariff classification of the Wallyflex. This product is manufactured by/exported from Xiamen Yixingda Plastic Co. Ltd.
|Effective Date:||December 1, 2015|
The product is a hose for central vacuum systems. It is made of a plastic cabinet with an on/off switch and a hose that stretches up to four meters long. It is made to be permanently installed on standard central vacuum plugs and to give a quick, one hand operated, cleaning option in the rooms where it is needed. It is designed to be utilized with central vacuum cleaners that contain an electric motor, of a power that may or may not exceed 1500W, and contain dust bags or receptacles that may or may not exceed 20 litres.
Analysis and Justification
Heading 85.08 provides for vacuum cleaners. A parts provision is provided for under subheading 8508.70.
Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff, 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".
Legal Note 2(b) to Section XVI states, in part, "Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate.
A vacuum hose is an integral component of a central vacuum system and necessary for its intended use.
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 Wallyflex is classified under 8508.70.10.00, as other parts of vacuum cleaners 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 Canada Border Services Agency (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.
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: