Mr. Tom Spizarsky
Scotts Canada Ltd.
2000 Argentia Rd., Plaza 2, Suite 300
Mississauga ON L5N1V8
Date of issuance of ruling:
This is in response to a request submitted on your behalf by FedEx Trade Networks for an advance ruling on the tariff classification of Scott’s Wizz Hand-Held Spreader, model 71132-1. This product is exported by Scotts Temecula Operations, of Temecula, California.
This is a battery operated, hand-held broadcast spreader that runs on four AA batteries which power the 6 volt DC motor. The spreader delivers granular products such as grass seed, fertilizer, weed killer, and salt/de-icers. The granular product is dispersed when the operator presses the trigger on the unit, which engages a rotating disk in the unit. The spreader has various speeds that can be set by the operator, an edge guard that adjusts the width of product distribution, and a lock switch that can be used for extended use. The spreader empty, weighs 2.05lbs, and its hopper can hold up to 6.5lbs of granular product. The Scott’s Wizz Hand-Held Spreader is marketed as a domestic home and garden, lawn care item.
Analysis and Justification
You have proposed that the Scotts Wizz Spreader, model 77132-1 is classified under 8432.40.00.10 of the Customs Tariff, which covers “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; manure spreaders and fertilizer distributors and manually operated portable manure spreaders and fertilizer distributors.”
The first paragraph in the Explanatory Note to that heading, reads as follows:
“This heading covers machines, whatever their mode of traction, used in place of hand tools (emphasis added), for one or more of the following classes of agricultural, horticultural or forestry work, viz. : …”.
While the Scotts Wizz Spreader, model 77132-1 does the type of work of a good of heading 84.32, it is a hand-held tool, so the above Explanatory Note excludes it from classification in heading 84.32.
Chapter 82 covers, among other things, “tools”. The Scotts Wizz Spreader, model 77132-1, does not meet the terms of the text of headings 82.01 to 82.04. Heading 82.05, covers, among other things, “Hand tools … not elsewhere specified or included in Chapter 82…”. An examination of the Explanatory Note to heading 82.05 reveals exclusion (c) “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor (heading 84.67)”. This exclusion describes the Scotts Wizz Spreader and, as a consequence, would rule out its classification in heading 82.05. The bracketed text directs the classification of those goods to heading 84.67.
The Scotts Wizz Spreader meets the terms of the text of 84.67, which reads “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor”. An examination of the Explanatory Notes to heading 84.67 reveals item (15) - hedge trimmers and item 18 – portable machines for trimming lawns, cutting grass in corners, along walls, borders or under bushes, for example. Such machines have a self-contained motor in a light metal frame and a cutting device usually consisting of a thin nylon thread. These goods are used in yard work (e.g., maintaining a lawn) in much the same way as the Scotts Wizz Spreader, model 77132-1 is used, which would support classification of the Scotts Wizz Spreader, model 77132-1, in heading 84.67.
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 Scott’s Wizz Hand-Held Spreader, model 71132-1, is classified under 8467.29.00.90, by application of General Interpretative Rules 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 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.
Manager, Tariff Policy Unit B
Trade Policy Division
- Date modified: