Mr. Mike Carter
380 Ambassador Drive
Date of issuance of ruling: June 27, 2016
This is in response to a request submitted on your behalf by TradeAid Consultants Inc. for an advance ruling on the tariff classification of Pirit™ Heated Hose. This product is exported by Sykes Hollow Innovations Ltd., 275 Airport Rd, Manchester Center, Vermont.
|Effective Date:||June 27, 2016|
The Pirit™ Heated Hose is made of polyvinyl chloride (PVC) plastics with a knit reinforcing component. Available in 12', 25', 50' and 100' lengths, it is a thermostatically controlled cold weather water hose used to provide a constant source of water in freezing temperatures. It has heater wires extruded directly into the hose walls for uniform heating and unrestricted water flow and comes with a grounded power supply, grounded nickel plated brass female and male couplings and protective bend restrictors at both ends. The thermostatically controlled heating elements turn on when temperatures are below 45F and turn off when temperatures are above 57F.
Analysis and Justification
Heading 39.17 provides for "Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics."
Note 8 to Chapter 39 states:
"For the purposes of heading 39.17, the expression " tubes, pipes and hoses " means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes."
The General Explanatory Notes to Chapter 39 read in part:
"This Chapter also covers the following products, whether they have been obtained by a single operation or by a number of successive operations provided that they retain the essential character of articles of plastics:
a) Plates, sheets, etc., incorporating a reinforcement or a supporting mesh of another material (wire, glass fibres, etc.) embedded in the body of the plastics.
The provisions of the preceding paragraph also apply, mutatis mutandis, to monofilaments, rods, sticks, profile shapes, tubes, pipes and hoses and articles."
In this case, the good under review meets the definition of a hose as per Note 8 to Chapter 39 and the description in the General Explanatory Note in regards to plastics combined with other materials as it retains the essential character of an article of plastics. Thus, it meets the technical requirements of heading 39.17.
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 Pirit™ Heated Hose is classified as an 'other' hose of plastics, combined with other materials and with fittings, under 3922.214.171.124 in accordance with 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 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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
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