&&The Sepura in-sink kitchen waste disposer is a DC-powered appliance that allows liquids to flow freely into the drain while keeping solids, when present, from entering into the drain and pushing them into a collection bin.

&&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 8509.80.90.90 This tariff classification number is correct.&&Heading 85.09 provides for:&&"85.09 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08."&&Note 4 to Chapter 85 states, in relevant part:&&&&"Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes :&&...&&(b) Other machines provided the weight of such machines does not exceed 20 kg." The first paragraph of the Explanatory Notes to heading 85.09 reads:&&"This heading covers a number of domestic appliances in which an electric motor is incorporated. The term "domestic appliances" in this heading means appliances normally used in the household. These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, capacity, volume.&&&&The yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements."&&&&The Sepura in-sink food waste disposer meets the terms of heading 85.09 and the requirements of Note 4 (b) to Chapter 85 because it is a domestic appliance that weighs 20 kg or less and has a self-contained motor.&&&&Therefore, Sepura in-sink food waste disposer is classified in heading 85.09 as an electro-mechanical domestic appliance with self-contained electric motor. By application of GIR 1 and Note 4 (b) to Chapter 85.&&&&In addition, as the Sepura in-sink food waste disposer is not a food grinder or mixer, and it is nor a fruit or vegetable juice extractor, it is classified under subheading 8509.80 by application of GIRs 1 and 6.