Mr. Greg Friedman
Sunbeam Corporation Canada Limited
20B Hereford Street
Brampton, ON L6Y 0M1
Date of issuance of ruling: March 10, 2016
This is in response to your request for an advance ruling on the tariff classification of "Lantern Lithium Ion Puck light 250 C004, P/N 2000013863". This product is exported by Masterwise International Ltd., 14-22 Wang Lung St., Rm 3,7-8 8/F Block B Texaco Road Industrial Centre, Tsuen Wan, N.T., Hong Kong.
|Effective Date:||March 10, 2016|
The "Lantern Lithium Ion Puck light 250 C004, P/N 2000013863" is also described as the Coleman Pack-Away Puck light. It measures 3.4 x 3 inches in diameter and weighs 11.2 ounces. This compact light disperses light from the top and bottom and features a rechargeable 18650 Lithium ion battery, collapsible design for easy storage, light emission of 50 to 250 Lumens depending on the setting, Cress XB-D and XQ LED bulbs, 3.7 V battery charges with standard USB cord (included), IPX4 water resistance, 30 to 40 hour runtime and a rubberized shell for shock resistance. The Carabineer-style handle allows the light to be hand held as well as hung from a belt or back pack or hung in a tent.
Analysis and Justification
In accordance with the terms of heading 85.13, for a light or a lamp to be classified in that heading, it must be portable and designed to function by its own source of energy.
The third paragraph of the Explanatory Notes to heading 85.13 reads, in part:
The term "portable lamps" refers only to those lamps (i.e., both the lamp and its electricity supply) which are designed for use when carried in the hand or on the person, or are designed to be attached to a portable article or object. They usually have a handle or a fastening device and may be recognised by their particular shapes and their light weight (emphasis added).
Based on this Note, the good at issue has the character of a portable lamp. At the heading level, the portable lamp, "Lantern Lithium Ion Puck light 250 C004, P/N 2000013863" would be classified in heading 85.13 by application of General Interpretative Rule (GIR) 1.
There are only two subheadings under heading 85.13, these being 8513.10 Lamps, and 8513.90 Parts. The main characteristic of flashlights is that they illuminate straight at a specific point (direction, path, line, etc.). Flashlights do not illuminate a broad and more general area like other portable lamps, e.g., lanterns.
Taking into consideration the above and the description of the good at issue, we have determined that the good does not operate in the manner of a flashlight, providing directional lighting; instead, it illuminates a broad and more general area. The product literature states: "Highly metalized cone that sits under the LED for reflecting the light 360°." Furthermore, the product is described as a lantern and has the characteristics of a lantern. Lanterns and flashlights are different products. Consequently, the product is not a flashlight.
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 "Lantern Lithium Ion Puck light 250 C004, P/N 2000013863" is classified under 8513.10.90.00 by application of GIRs 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.
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 D-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
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