税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2015-002474

active

&&This plastic, two-piece, brew basket is for use, as a replacement part, in Sunbeam single serving coffee maker models #CM2003-005 and #CM2004-005. It holds a one cup coffee filter and fits into a groove designed for accurate insertion into these specific coffee makers.

HS 归类

8516.90.90.90

CBSA 推理

&&In Memorandum D10-0-1, Classification of Parts and Accessories, a part is defined as "an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used".&&&&Heading 85.16 covers other electro-thermic appliances of a kind used for domestic purposes. This group includes electro-thermic appliances provided they are normally used in the household. Coffee makers are provided for under subheading 8516.71 and a parts provision is provided for under subheading 8516.90.&&&&Legal Note 2(b) to Section XVI states, in part; "Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate.&&&&The Sunbeam single serving coffee maker models #CM2003-005 and #CM2004-005 are manufactured for household use and the brew basket is integral to the design and essential to the proper function of the product.&&

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