เหตุผล 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 or specific good which is integral to the design and essential to the function of the product in which it is used”.&&&&Legal Note 2(b) to Section XVI reads, in pertinent 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 kin 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 Hsg-Motor-Mach, product #57022-005, meets the definition of a “part” as defined in Memorandum D10-0-1. The shell for the hair clipper has been designed solely for use with a certain kind of hair clipper and the product cannot function without the shell. Consequently, the shell is integral to the design and essential to the function of the hair clipper. Therefore, the shell is appropriately considered as a part of the host machine.&&&&The hair clipper is classified in heading 85.10 (subheading 8510.20). According to Note 2(2) to section XVI, the shell is classified as “part” of a hair clipper. There is a naming provision for the parts of the goods of heading 85.10 (subheading 8510.90).&&