Mr. Reid Bewski
4810 – 92nd Avenue NW
Date of issuance of ruling: December 17, 2015
This is in response to a request submitted on your behalf by Russell A. Farrow Ltd. for an advance ruling on the tariff classification of the Cobra MKII retractable tool lanyard. This product is exported from Leading Edge, Unit 4 Gosport Business Centre, Aerodrome Road, Gosport PO13 0FQ, United Kingdom.
|Effective Date:||December 17, 2015|
The good is called the Cobra MK-II and is manufactured in the UK. It is a retractable tool lanyard that works on a principle similar to that of a tape measure. The lanyard wire itself is a woven 1.9mm stainless steel that is wound around a spool which is encased in a heavy-duty fully rubberized Acrylonitrile butadiene styrene (ABS) synthetic housing. The spring-loaded spool keeps the lanyard coiled until the user actively pulls on it. When the pulling motion is ceased, the spring causes the spool to rewind and pull in the extra slack. Should a worker drop a tool connected to a retractable lanyard it can only fall as far as the lanyard's total length.
Cable retraction is performed by a Japanese stainless steel main-spring (30 times stronger than standard stainless steel). The cable is terminated with a 4.5mm Ø stainless steel swiveling end link which is swaged to the wire cable. The swivel also provides maximum selection/configuration options for tool attachment via the use of a suitable connector. The wire is encapsulated in a Polyurethane (PU) coating, providing a microscopic smooth surface that enables it to surpass the required Conductivity and Resistivity testing.
Other features include the following components: axle bearing/shaft, cable drum, exit bush, strengthening plate, securing nuts (moulded into internal housing) anodized screws and washer, rubbers, swivel, etc.
The Velcro fastening allows the Cobra to be retro-fitted onto harness straps, belts, and scaffolding and MEWP/Scissor lift handrails.
- The cable length is 1.25 m when fully extended (without connectors)
- Rated for hand-tools up to 5 kg
- Dynamically tested at 200 kg
- Weight is 0.20 kg (without connectors)
- Size: Housing, 82mm in diameter, 30mm in depth
Analysis and Justification
Supplementary Note 1 to Section XVI reads:
In this Section the term "mechanically operated" refers to those goods which are comprised of a more or less complex combination of moving and stationary parts and do work through the production, modification or transmission of force and motion.
As per the Explanatory Notes (ENs) to heading 84.79, this heading is restricted to machinery having individual functions, which:
a) Is not excluded from this Chapter by the operation of any Section or Chapter Note.
b) Is not covered more specifically by a heading in any other Chapter of the Nomenclature.
c) Cannot be classified in any other particular heading of this Chapter since:
(i) No other heading covers it by reference to its method of functioning, description or type.
(ii) No other heading covers it by reference to its use or to the industry in which it is employed.
(iii) It could fall equally well into two (or more) other such headings (general purpose machines).
The machinery of this heading is distinguished from the parts of machinery, etc., that fall to be classified in accordance with the general provisions concerning parts, by the fact that it has individual functions.
For this purpose the following are to be regarded as having "individual functions":
(A) Mechanical devices, with or without motors or other driving force, whose function can be performed distinctly from and independently of any other machine or appliance.
As per the above definition of mechanically operated, the good is considered a machine or mechanical appliance. The good satisfies the three conditions outlined in the ENs in that:
- The good is a mechanical device that performs an individual function and does not rely on any other machine or appliance to perform its function.
- The good is not excluded from this Chapter by any Section or Chapter Notes.
- The good is not covered more specifically by a heading in any other Chapter of the Nomenclature.
- The good cannot be classified in any other particular heading of this Chapter.
Canadian International Trade Tribunal (CITT) rulings AP-94-157 and AP-98-078 provide information regarding what is considered a machine or mechanical appliance and support this classification.
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 Cobra MK-II retractable tool lanyard is classified under 84126.96.36.199, in accordance with General Interpretative Rules 1 and 6 and Canadian Rule 1.
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: