Stainless steel sinks: Measures in force

Measure in force code (MIF code)

SSS

Product information

Product definition

Exclusion

Stainless steel sinks with a single drawn bowl or double drawn bowls and a 1 1/4-inch by 3/4-inch (32-millimetres by 19 millimetres) cast-resin matrix rim that replaces a stainless steel rim, for under-mount seamless installation in countertops.

Additional information

For purposes of the definition of the subject goods, volume is calculated as the product of the length, width, and depth of the bowl, regardless of the taper and radius of the bowl, where length and width are measured from front to back and left to right of the bowl rim and where depth is measured from the bowl rim to the bottom of the sink at the point closest to the drain.

The subject goods may be supplied with seals, strainer or strainer sets, mounting clips, fasteners, sound-deadening pads, cut-out templates, and additional accessories such as rinsing baskets and bottom grids.

Stainless steel sinks are commonly used in residential and non-residential installations including in kitchens, bathrooms, utility, and laundry rooms. Stainless steel sinks sold in Canada are required to be manufactured in accordance with ASME A112.l9.3-2008/CSA B45.4.08. Stainless steel sinks are available in a variety of shapes and configurations. They may have single or multiple bowls, and may be under-mount, top mount, or designed as work tops.

Note ASME A112.l9.3-2008/CSA B45.4.08 is the manufacturing standard established by the American Society of Mechanical Engineers (ASME) and the Canadian Standards Association (CSA).

Stainless steel sinks are generally made from grades 301, 304 and 316 cold-rolled stainless steel sheet that is 16, 18, or 20 gauge. The subject goods may be made of additional stainless steel grades and thinner or thicker gauges.

As per the product definition, sinks fabricated by hand are excluded. "Sinks fabricated by hand" refers to the process by which sinkware is formed by hand. The sink stock is notched and folded, and sides are then welded and hand-polished to form a box-like shape. Hand-fabricated sinks may also be referred to as handcrafted or handmade sinks.

Investigations information

The dates of the proceedings concerning this case are:

Tariff classification numbers

The subject goods are usually classified under the following tariff classification numbers:

• 7324.10.00.10
• 7324.10.00.90

Please note that these tariff classification numbers may apply to goods which are not subject to the Special Import Measures Act (SIMA) measures, may change because of amendments to the Departmental Consolidation of the Customs Tariff, or the subject goods may be imported under tariff classification numbers that are not listed. Refer to the product definition for the authoritative details regarding the subject goods.

For more information on the tariff classification numbers, please refer to Harmonized Commodity Description and Coding System.

Duty liability (Anti-dumping duties)

Country of origin or export: China

The following table identifies the exporters who currently have been issued normal values. Please refer to the Normal value model ID table for information relating to model IDs, model descriptions and units of measure. Information regarding the normal values of subject goods should be obtained from the exporter. Please note that model information is posted only for exporters who have successfully enrolled in an Exporter ID.

For the exporters identified above, for importations of subject goods originating or exported from China, for which the exporter has not been issued a specific normal value, the anti-dumping duty is 2,530.74 CNY per NMB.

For all other exporters, for importations of subject goods originating in or exported from China, for which the exporter has not been issued specific normal values, the anti-dumping duty is equal to 103.1% of the export price.

Duty liability (Countervailing duties)

Country of origin or export: China

No exporters in China received a specific amount of subsidy in the most recent administrative review.

For importations of subject goods originating in or exported from China, for which the exporter has not been issued a specific amount of subsidy, the countervailing duty is equal to 264.94 CNY per NMB.

Disclosure of normal values and amounts of subsidy

The liability for anti-dumping and countervailing duties results from the proceedings conducted under SIMA from the finding of the Canadian International Trade Tribunal (CITT). Information regarding the normal value and amount of subsidy of the subject goods in question and the amount of anti-dumping and countervailing duties payable should be obtained from the exporter. Related information may be made available to importers on a need-to-know basis in accordance with the provisions of Memorandum D14-1-2, Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act to importers.

General information for CBSA assessment and revenue management (CARM)

CARM is the official system of record for the assessment and collection of duties and taxes on imported commercial goods. In most circumstances, the CARM system will automatically calculate the amount of SIMA duties payable based on information provided; however, it is still your responsibility to verify that the amounts assessed are correct and, if necessary, self-declare correct amounts. For additional information relating to CARM and self-assessing SIMA duties, please refer to the Guide for self-assessing Special Import Measures Act duties and applicable D-Memorandums.

Requests for re-determination information for CARM

Requests for re-determination relating to SIMA duties must be filed by the importer or the importer’s agent via the CARM Client Portal (CCP), through the Statements of adjustment and appeals. Failure to submit correctly may result in rejection and/or delayed processing.

Summary decisions made by the CBSA respecting whether an imported good is subject to this measure in force can be found on President-level re-determinations.

Information required on customs documents

The import documentation should include the information listed below. Failure to provide this information may result in the application of penalties to the importer, pursuant to the Administrative Monetary Penalty System (AMPS).

The import documentation should clearly indicate the following:

• Confirmation whether the product is subject to SIMA duties
• Exporter ID
• Name and address of producer/manufacturer
• Name and address of vendor (if different from the producer)
• Customer’s name and address
• Canadian importer’s name and address (if different from the customer)
• full product description of the goods, including:
  • Model ID
  • Model description
  • CBSA product descriptor
  • Number of bowls
  • Total volume of the bowls
  • Product installation type (i.e., top mount, under-mount)
  • Steel grade
  • Steel gauge
  • Bowl finish
  • Strainer and accessories included
  • Weight of the sink
  • Whether the goods fall within the scope of subject goods
• Date of sale, date of shipment
• Quantity (state unit of measure, e.g. kilograms, pounds, metric tonnes, pieces, etc.)
• Unit selling price and total selling price to importer in Canada
• Currency of settlement used (e.g. US$, CDN$, etc.)
• Terms and conditions of sale (e.g. FOB, CIF, etc.)
• All costs, expenses, and charges incurred by the exporter and vendor in the shipment of the subject goods to Canada (includes inland and ocean freight, insurance, duties, port and handling charges, etc.) and
• The amount of any export taxes applicable to the goods

Email for duty assessment questions

SIMA_Compliance-Observation_LMSI@cbsa-asfc.gc.ca

CITT reference number(s)

• NQ-2011-002
• RR-2017-001
• RR-2022-002