শুল্ক তফসিল রুলিংস D-মেমোরেন্ডা বাণিজ্য প্রতিকার PGA প্রয়োজনীয়তা নিষেধাজ্ঞা ব্যবস্থাসমূহ

Ruling C-2015-000245

active

&&According to the information submitted, the item is an epilation hair removal apparatus using currents to electrolyze unwanted hair. It operates by applying high frequency (HF) currents to the hair follicle, via a probe; it is not operated by an electric motor. The HF currents are generated and controlled by a printed circuit (PC) board and microcontroller. The main enclosure is made of acrylic polyvinyl chloride and is approximately 165mm (H) x 360mm (D) x 308mm (W). It is a non-invasive and non-surgical apparatus principally used by estheticians, cosmetologists and beauty specialists.

HS শ্রেণিবিন্যাস

8543.70.00.00

CBSA যুক্তিতর্ক

&&In your request, it was suggested that this apparatus be classified under heading 90.19 of the Customs Tariff, which provides for "mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus". According to the Explanatory Notes (EN) to heading 90.19, appliances found in that heading "are mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements". Classification under heading 90.19 is therefore excluded.&&&&Heading 85.10 was also considered, however, the terms of the heading require that these hair-removing appliances incorporate an electric motor. As the product does not contain an electric motor, classification under heading 85.10 is excluded.&&&&Heading 85.43 provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. The Explanatory Notes to heading 85.43, in part, state "Most of the appliances of this heading consist of an assembly of electrical goods or parts (valves, transformers, capacitors, chokes, resistors, etc.) operating wholly electrically". The principal function of this product is the production of electrical currents. The product, operated wholly electrically, is not specified or included in any other heading of Chapter 85, nor is it covered more specifically by a heading of any other Chapter of the Nomenclature, therefore, it is classified under heading 85.43.&&

সংশ্লিষ্ট রুলিং

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