&&The kit comes with (1) 5/8” insert, (1) 3/8” insert, (1) 3/8” cover washer and (2) 5/8” cover washer. The product is a ready-to-use steel blade insert/adapter and washer designed to securely mount a cutting blade to the engine crankshaft or spindle assembly of a lawn mower. The carbon steel insert/adapter is precision-machined with a specific internal bore (5/8” and 3/8”) and an external keyed pattern to match OEM mower spindle configurations, which ensures precise centering of the blade to prevent imbalances during high-speed rotation, to prevent engine damage if the blade hits a hard object. The specialized, carbon steel heavy-gauge Belleville designed washer is heat-treated to HRC 38-45 and has a thickness of 3mm-5mm to provide constant spring tension. The tensile strength is a minimum 150,000 PSI to withstand high-torque centrifugal force.

&&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 8433.90.00.10. This tariff classification number is incorrect.&&&&The goods are components specifically designed to securely mount a cutting blade to the engine crankshaft or spindle assembly of a lawn mower. The components are an insert/adapter and washer.&&&&CBSA Departmental 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 or specific good which is integral to the design and essential function of the product in which it is used.” Section B of this Memorandum covers “parts of general use” in accordance with Legal Note 2 to Section XV. Paragraph 10 to this Memorandum provides clarification on classification principle that applies to the expression “parts of general use” and states:&&&&“Articles covered by the expression “parts of general use” do not have to be articles for general use, but simply articles specified in the headings enumerated in Note 2 to Section XV.”&&&&In this case, these steel articles, the insert/adapter and washer, having the essential character of a washer, but committed by design to function as an insert/adapter and washer for lawnmower blades, are classified in heading&&73.18. The goods are not classified as parts of mowers for lawns of heading 84.33, since heading 73.18 falls within the scope of the expression “parts of general use”, as per Legal Note 2 (a) to Section XV.&&&&Heading 73.18 provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.” The goods have the essential character of washers, as per Explanatory Note (E) to this heading, in accordance with GIR 1. The goods are non-threaded articles and classified as other, in subheading 7318.29, in accordance with GIR 6.