Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON L6Y 0M1
Date of issuance of ruling: April 10, 2017
This letter is to advise you of a modification to advance ruling # 270436, for the Fold N Go™ Stove Grate, Product #2000004428.
A review of advance ruling # 270436, issued to you in respect of the Grate Stove Fold N Go Grill Product #2000004428, on September 4, 2015, has determined that this classification is no longer correct. In accordance with the provisions of Section 12 of the Tariff Classification Advance Ruling Regulations, this letter is a modification of the original ruling, with an effective date of January 1, 2017. The correct tariff classification of the Fold N Go™ Stove Grate, Product #2000004428, is reflected in this advance ruling # 277760.
|Effective Date:||January 1, 2017|
The Fold N Go™ Stove Grate (#2000004428) is a nickel-plated steel wire grate that measures 12.3” × 11” × 1.4” and weighs 1.8 pounds. This product is designed exclusively for the Coleman® Fold N Go™ Grill Models 2000003735, 2000004426, 2000002027, 2000001494, 2000005045 and 2000001493. It fits onto the grill to convert the surface into a stove for campsite cooking. The grate can accommodate a 12” pan and is sold separately for retail.
Analysis and Justification
The stove grate is covered by the terms of heading 73.21, “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel”.
Memorandum D10-0-1 Classification of Parts and Accessories in the Customs Tariff, defines a part as “an identifiable component of an article, machine, apparatus, equipment, appliance of specific good which is integral to the design and essential function of the product in which it is used.” The Fold N Go™ Stove Grate can only be used with the Coleman Fold N Go™ Grill as an interchangeable part. Thus, it is classified as parts of a grill in subheading 7321.90.
Based on the 2017 Customs Tariff amendments, your tariff classification number has changed. The Fold N Go™ Stove Grate, Product #2000004428, is classified 73220.127.116.11 in accordance with GIR 1.
This is based on your statement that the facts and circumstances (e.g., composition of the goods) 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.
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 or revoked; 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 in the material facts or circumstances.
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.
A/Manager, Tariff Policy Unit B
Trade Policy Division
- Date modified: