Tariff Classification Advance Ruling
D100 series Sun Canopy, item #LP51702, and the X300 series Weather Enclosure, item# LP36740

Applicant

Ms. Lisa Ball
John Deere Canada Ulc
PO Box 1000, Stn Main
Grimsby, ON L3M 4H5

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Russell A. Farrow Limited for an advance ruling on the tariff classification of the D100 series Sun Canopy, item #LP51702, and the X300 series Weather Enclosure, item# LP36740. These products are manufactured in China and are exported from Classic Accessories of Kent, Washington, USA.

This letter consolidates two separate advance rulings for the D100 series Sun Canopy and the X300 series Weather Enclosure.

Product 1: Sun Canopy, item #LP51702

TRS Number: 277347
Classification Number: 6306.12.00.00
Effective Date:

Product Description

The sun canopy is constructed of a metal frame with a roof of 100% woven polyester fabric. The fabric of the canopy has been coated on one side with plastics, specifically polyurethane. The canopy is designed for use with the D100 series John Deere riding mower; the metal frame slips into the CargO Mount™ system ports of the mower for quick installation.

Analysis and Justification

Your representative has proposed classification under 8433.90.00.10, suggesting that the goods be considered as “parts of mowers for lawns, parks or sports-grounds”. Reference is made to Customs Memorandum D10-0-1 which 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”. The sun canopy cannot be considered integral to the design nor essential to the function of the lawn mower. Therefore, it cannot be considered a part, and is classified according to its constituent material.

The sun canopy is similar to the goods named in heading 63.06 “Tarpaulins, awnings and sunblinds;…” in that it is an awning/sunblind type structure consisting of a frame with attached textile cover designed to provide protection from the sun. Reference is made to Explanatory Note (3) to heading 63.06 which provides for awnings and sunblinds including their frames. The sun canopy meets the terms of heading 63.06, and is appropriately included in subheading 6306.12 which provides for tarpaulins, awnings and sunblinds, of synthetic fibres.

Decision

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 D100 series of Sun Canopy, item #LP51702 is classified under tariff classification number 6306.12.00.00 in accordance with General Interpretative Rule 1 of the Customs Tariff, per Legal Note 7 (f) to Section XI.

Product 2: X300 Series Weather Enclosure, item# LP36740

TRS Number: 277812
Classification Number: 6306.22.00.40
Effective Date:

Product Description

The weather enclosure is constructed of a steel frame with a roof, walls, and doors of 100% woven polyester fabric. The fabric of the enclosure has been coated on one side with plastic, specifically polyurethane. The clear windows are of vinyl and the doors have zippered access. The enclosure is designed for use with the X300 series John Deere snow blowers; when installed the enclosure forms a cab that shields the operator from snow, rain, sun, and wind.

Analysis and Justification

Your representative has proposed classification under 8433.90.00.10, suggesting that the goods be considered as “parts of mowers for lawns, parks or sports-grounds”. Reference is made to Customs Memorandum D10-0-1 which 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”. The weather enclosure cannot be considered integral to the design nor essential to the function of the lawn mower. Therefore, it cannot be considered a part, and is classified according to their constituent material.

The weather enclosure is similar to the goods named in heading 63.06 (…”Tents;…”  in that it is a tent-like structure consisting of a frame over which is an attached textile cover designed to provide protection from weather. Reference is made to Explanatory Note (4) to heading 63.06 which provides for the inclusion of tents of various types. The weather enclosure meets the terms of heading 63.06, and is appropriately included in subheading 6306.22 which provides for tents, of synthetic fibres.

Decision

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 X300 series of Weather Enclosure, item# LP36740 is classified under tariff classification number 6306.22.00.40 in accordance with General Interpretative Rule 1 of the Customs Tariff, per Legal Note 7 (f) to Section XI.

Legislative/Administrative References

These rulings have 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 these advance rulings, 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.

These advance rulings are 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.

CBSA Contact

Aveluy Ramsay
A/Manager, Tariff Policy Unit ‘B’
Trade Policy Division
Headquarters, Ottawa

File Number

C-2016-002151

Date modified: