Raciocínio CBSA
&&You have proposed that the Jar Lid and Filler Cap Set be classified in subheading 8509.90 of the Customs Tariff, as a part. Heading 85.09 provides for electro-mechanical domestic appliances with self-contained electric motors.&&&&The Jar Lid and Filler Cap Set have been designed for use with the Oster Versa Performance Blenders. You have also indicated that the Jar Lid and Filler Cap Set is necessary for the use of the machine, is necessary to form a complete machine, and has no alternate use.&&&&CBSA Memorandum D10-0-1 provides guidance to determine the proper tariff classification of parts and accessories. The memorandum 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 to the function of the product in which it is used".&&&&Memorandum D10-0-1, indicates that the "the classification of parts and accessories fall within four distinct categories". Category (a) reads: "parts or accessories specifically named in a heading or falling within a generic class named in a heading". The section titled "A - Articles (Parts or Accessories) Specifically Named in a Heading", paragraph 5 reads:&&&&The classification of an article specifically named in a heading and included in the terms of that specific heading in accordance with a legal Note constitutes an application of GIR 1. Any part or accessory specifically referred to in a heading text, or whose classification in a particular heading is directed by a legal Note, must be classified under that heading and under no other heading in the Tariff. This is true even if the part or accessory might be specially designed or otherwise principally suitable for a particular machine, appliance, instrument, vehicle or any other manufactured product.&&&&Based on the definition of parts provided by Memorandum D10-0-1, although the Jar Lid and Filler Cap Set is to be used with the Oster Versa Performance Blender 8-Cup Jars, it is not essential to the function of the Oster Versa Performance Blenders. The blenders will still function without the lid being placed on the jar. Therefore the good does not meet the definition of a part.&&&&Furthermore, Rule 1 of the General Rules for the Interpretation of the Harmonized System (GIR 1) states; "The 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 and, provided such headings or Notes do not otherwise require, according to the following provisions".&&&&Heading 39.23 provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.&&&&In applying GIR 1 to classify the Jar Lid and Filler Cap Set, the set does not meet the terms of heading 85.09 because the heading itself does not provide for parts.&&&&The Jar Lid and Filler Cap Set meets the terms of heading 39.23 as being a lid of plastic, and is therefore classified in that heading. This is supported by paragraph 5 in the section titled "A - Articles (Parts or Accessories) Specifically Named in a Heading" of Memorandum D10-0-1.&&&&Since the Jar Lid and Filler Cap Set is classified in heading 39.26, it is not classified in heading 89.09 as a part, and the provisions of Legal Note 2 to Section XVI do not apply.&&&&
