CBSA-Begründung
&&Agency Memorandum D10-0-1 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". Paragraph 27 of this memorandum also lists five criteria that set forth basic considerations for the classification of parts. These considerations have no particular order of precedence. They can be used singly or in combination to determine whether or not an article constitutes a part. To be considered to be a part, goods:&&&&• (a) form a complete unit with the machine;&&• (b) have no alternative function;&&• (c) are marketed and shipped as a unit;&&• (d) are necessary for the safe and prudent use of the unit; and/or&&• (e) are committed to the use of the unit.&&&&The container bottom meets the definition of a “part”, as it meets the conditions of (a), (b), (d), and (e) above. It is designed to specifically fit onto a blender jar and, at the same time, be inserted onto a blender machine to form a complete unit. The jar cannot be attached to the blender machine without the container bottom component. The container bottom is necessary for the safe and prudent operation of the blending machine. Accordingly, it is considered to be a “part” of a blender.&&&&Legal Note 2 to Section XVI directs the classification of parts within the section. Note 2 (b) states with respect to “other parts” that if they are “suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading”, then they “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”.&&&&Heading 85.09 of the Customs Tariff provides for “Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08”. The blender is classified under tariff item 8509.40.90, as a food mixer. Subheading 8509.90 provides for “Parts”. Tariff Item 8509.90.20 includes, among other things, parts of the goods of tariff item 8509.40.90. The container bottom is classified under tariff item 8509.90.20, as it is considered to be a part of a blender.&&