CBSA-redenering
&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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 your application for an advance ruling, you suggested tariff classification number 8424.10.00.10. This tariff classification number is correct.&&&&Heading 84.24 provides for "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines". The fire extinguisher meets the terms of heading 84.24 and is correctly classified under tariff classification number 8424.10.00.10.&&Your request for an advance ruling also referenced the applicability of conditional relief tariff item 9967.00.00.&&&&Tariff item 9967.00.00 provides relief of customs duties on "Goods, other than seat covers of textile fabric, for use in aircraft, ground flying trainers, aircraft engines or airborne aircraft equipment, and parts thereof."&&&&In order for the fire extinguisher to qualify for conditional relief of Tariff Item 9967.00.00, the goods must meet the definition of the term "for use in" as stipulated in Departmental Memorandum, D10-15-18.&&There are two specific criteria that must be met for Tariff Item 9967.00.00. The good must:&&(a) not be seat covers made of textile fabric; and&&(b) must meet the definition of the term "for use in" as defined in section 2 of the Customs Tariff and be subject to the CBSA's interpretation of the words "wrought into," "attached to," and "incorporated into."&&&&The term "for use in" is defined in Departmental Memorandum, D10-15-18 and is reproduced below. It provides CBSA's interpretation of Tariff Item 9967.00.00 which relate to commodities in the aviation industry. Fire extinguishers are #very important equipment' necessary in the safe operation of an aircraft according to the Canadian Aviation Regulations, Parts VI and VII.&&&&D10-15-18, paragraph 2:"For use in", wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be "wrought or incorporated into", or attached to, other goods referred to in that tariff item. The words "wrought or incorporated into" are interpreted to mean that there must be a degree of permanency to the incorporation into the host good. The words "or attached to, other goods" are interpreted to mean fastened or affixed. The connections should be substantial but need not be permanent in nature. In all three instances (i.e., wrought into, attached to, or incorporated into) the imported goods must form an integral component of the aircraft, ground flying trainers, aircraft engines, airborne aircraft equipment, or parts thereof.&&&&The "fire extinguisher" does not meet the conditional relief of "for use in". It does not qualify for the benefits of tariff item 9967.00.00.
