Mr. Jonathan Torres
Boshart Industries Inc.
23 Whaley Avenue
P.O. Box 310
Milverton, ON N0K 1M0
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of well seals composed of cast iron and rubber and well seals composed of steel and rubber. These products are exported from Merrill Manufacturing of Storm Lake, Iowa, USA and Goldbay Hsinyu Industrial/Goldbay-Li Shing Industrial, Jhubei City, TW, respectively.
The products consist of two items, a well seal composed of cast iron top and bottom plates with a rubber gland, and a well seal composed of steel top and bottom plates with a rubber gland. The complete unit is inserted in a well casing and when tightened, the rubber gland is pressed against the inner side of the well casing.
Analysis and Justification
You have requested that classification 8484.10.00.00 of the Customs Tariff be considered for these goods. These goods are excluded from Ch. 84 by virtue of Section XVI Legal Note 1(a) which states, in part, that this section does not cover “other articles of a kind used for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16)”. The rubber gland of these goods is composed of acrylonitrile-butadiene rubber which is a synthetic rubber and is considered to be vulcanised. It is the rubber gland that allows the seal to perform its work of sealing a well casing, and as such, gives these seals their essential character. Heading 40.16 covers other articles of vulcanised rubber other than hard rubber. Gaskets, washers and other seals are named in subheading 4016.93.
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 classification of goods consisting of more than one material or substance shall be according to the principles of General Interpretative Rule 3 (GIR 3). Composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character.
Both the cast iron and rubber well seal and the steel and rubber well seal are classified under 4016.93.99.90 in accordance with General Interpretative Rules 1, 3(b) and 6 of the Customs Tariff
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: