1-566 Langelier Blvd.
Québec, QC G1K 5P8
Date of issuance of ruling: January 9, 2017
This is in response to a request submitted on your behalf by Dolbec International for an advance ruling on the tariff classification of Lady Land Professional Straightening Iron, manufactured/exported by Shenzhen LadyMerry of Shenzhen, China.
|Effective Date:||January 9, 2017|
A straightening iron for professional use (Lady Land model), this product has plates of titanium and tourmaline. Temperature can be adjusted from 130 to 240 degrees Celsius through an LCD. It will shut down automatically after 60 minutes when used at 110V. Cord is 2.5 metres long and fully rotational.
Analysis and Justification
As its name implies, a straightening iron is an appliance used for straightening curled or wavy hair. Heading 85.16 encompasses “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”, and “electrothermic hair-dressing apparatus and hand dryers” includes the product submitted. Said product, as it is no “curling iron”, should be classified as “other”.
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.
Lady Land professional straightening iron is classified under tariff item 8516.32.90.00 as per GIRs 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
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