Ms Laurie Schell
6400 Ordan Drive
Mississauga, ON L5T 2H6
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of WYPO #1 standard tip cleaner set. This product is manufactured by Maitland and Benson at PO Box 4146, Long Beach California, USA.
The product at issue is a standard tip cleaner set which is used to clean the tips of metal cutting torches. The cleaner set consists of a 1”x3” aluminum case which holds 13 stainless steel wires of different sizes and one file. The 13 wires have uniform ridges with a tapered smooth pilot to guide the cleaner into the tips of the torch. The file is used for knocking off debris and re-facing.
Analysis and Justification
You have proposed classification under subheading 8205.10 or alternatively 8205.90. Heading 82.05 provides for hand tools not elsewhere specified or included. The cleaner set is comprised of a case, cleaning wires and a file. Tariff classification 8206.00.00.00 provides for tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale. The file is classified in heading 82.03 whereas the cleaning wires are classified in heading 82.05; accordingly, heading 82.06 provides for both the file and the cleaning wires, put up in a set for retail sale.
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 WYPO #1 Standard Tip cleaner set is classified under HS 8206.00.00.00 in accordance with General Interpretative Rule 1 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 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: