Mr. Éric Lacasse
Canac-Marquis Grenier Ltée
6245 boul. Wilfrid-Hamel
L’Ancienne-Lorette, QC G2E5 W2
Date of issuance of ruling:
This letter is to advise you that advance ruling number TRS #272338, for the Ceramic Tower Heater, product number PCT-2000BR, has been modified.
The original ruling, issued on , classified the Ceramic Tower Heater, PCT-2000BR under classification number 8516.21.00.00. A review of this ruling has determined that this classification is incorrect. The new advance ruling number is TRS #276122.
The product at issue is a portable ceramic tower heater, which is used to heat a room or a small office. It produces heat using a heater which includes a self-regulating ceramic heating element that distributes soothing heat evenly around the room, aided by the presence of a fan. Heat is generated using a heating element comprised of PTC (Positive Temperature Coefficient) ceramic. PTC ceramic material is semi-conductive. When voltage is applied to it, the power decreases quickly, as it reaches a certain temperature according to the particular composition of the ceramic. The ceramic elements are in contact with the aluminum fins, thereby heating the fins. A fan blowing across the fins heats the air. The Ceramic Tower Heater has over-protection with auto shut-off. It also contains LCD screen, a remote control, an 8-hour timer and a digital thermostat. It comes with a 4 cycles of intensity – high heat (1500W), low heat (750W), adjustable heat (set the temperature as you want) and fan only and operates with a current of 120V. The remote control works well up to approximately 15 feet. Fully assembled, it dimensions are 10 x 9 x 21 inches. The Air Wide Sweep mode enables it to travel in a 90 degree arc.
Analysis and Justification
The legal text to heading 85.16 reads: “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45.”
Ceramic space heaters are not storage heaters, and the ceramic at no point serves to store heat to be dispersed into the room. The actual function of the ceramic is to generate the heat via a voltage drop caused by the properties of the ceramic, thus making the ceramic the heating element itself. Once the electrical current is shut off, the ceramic cools quickly and provides no stored heat for the room.
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.
Advance ruling number TRS #272338 has been modified by new ruling number TRS #276122. This modified ruling is effective immediately. You may wish to file adjustments under section 74(1)(e) of the Customs Act for any importations of the subject goods where duties were paid in accordance with ruling number TRS #276122.
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 as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
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: