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-2015-002502

active

&&The product is a black stoneware insert for Crock-Pot® models SCV400B-CN, SCV400-B-SL and SCV400-PT. The oval shaped stoneware crock has two handles and measures 31.11 cm (12.25") x 24.13 cm (9.5") x 15.24 cm (6") and weighs 2.69 kg (5.95 lbs).

HS 归类

8516.90.90.70

CBSA 推理

&&You have proposed classification under HS 8516.90.90.70. Heading 85.16 provides for "…electro-thermic appliances of a kind used for domestic purposes" and includes a provision for parts under subheading 8516.90. CBSA Departmental Memorandum D10-0-1 - Classification of Parts and Accessories in the Customs Tariff provides instruction on the classification of parts and accessories and 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 stoneware insert has been specifically designed for use with specific models of the Crock-Pot® and is essential to the function of the appliance. It is therefore appropriate to consider this article a part of the host appliance. Explanatory Note (E) (2) to heading 85.16 states that the heading includes all thermo-electric machines and appliances normally used in the household and includes (2) other ovens and cookers. Slow cookers are considered an article of heading 85.16. The insert is considered a part and is appropriately included in subheading 8516.90.

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