관세율표 사전심사 D-메모란다 무역 구제 PGA 요건 제재 체제

Ruling C-2015-002482

active

&&This carafe lid is comprised of three units; a housing lid and two different sized lid inserts. These lids are a replacement part for the TF series of Mr. Coffee coffee makers, as well as for four different models of Sunbeam coffee makers.

HS 품목분류

8516.90.90.90

CBSA 근거

&&Heading 85.16 of the Customs Tariff provides for "Heading 85.16 covers "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45". (Emphasis added) A parts provision is provided for under subheading 8516.90.&&&&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 to the function of the product in which it is used". The coffee lid is designed specifically to form a complete unit with the coffee maker, has no alternative function and is necessary for the safe and prudent use of the coffee maker. Accordingly, it is considered to be a part of a coffee maker.&&&&Note 2(b) to Section XVI states that "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 replacement carafe lid has been designed for use with the TF series of Mr. Coffee coffee makers, as well as for four different models of Sunbeam coffee makers, and is necessary for the safe and prudent use of the machine. This product is therefore appropriately considered as a part of the host machine.&&

관련 사전심사

더 빠르게 분류할 준비가 되셨나요?

CustomsLogIQ는 이 관세 데이터를 AI 품목분류에 활용합니다. 무료로 체험해 보세요.

CustomsLogIQ 무료 체험