Tariff Classification Advance Ruling
Product # 084036-000-000, a 1.25 litre replacement glass jar for a blender

Applicant

Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON L6Y 0M1

Date of issuance of ruling: March 29, 2017

This is in response to your request for a confirmation of the tariff classification of product # 084036-000-000, a 1.25 litre replacement glass jar for a blender. This product was originally ruled on September 4, 2015 and is associated with TRS 270091.

As a result of changes to the 2017 Customs Tariff, published on January 1, 2017, the former tariff classification number is no longer valid. The correct tariff classification of the good at issue is as follows:

TRS Number: 277319
Classification Number: 8509.90.20.00
Effective Date: January 1, 2017

Product Description

Product # 084036-000-000 is a 1.25 litre replacement glass jar for a blender.

Decision

This confirmation is based on your statement that the facts and circumstances upon which the original ruling was based have 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 in the material facts or circumstances.

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.

In accordance with General Interpretative Rule, product # 084036-000-000, a 1.25 litre replacement glass jar for a blender is classified 8509.90.20.00.

Legislative/Administrative References

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 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.

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.

CBSA Contact

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

File Number

C-2017-001148

Date modified: