CBSAの根拠
&&Heading 82.08 of the Customs Tariff covers knives and cutting blades, for machines or for mechanical appliances. This heading applies to un-mounted knives or cutting blades, rectangular, circular or of other shapes, for machines or for mechanical appliances. Since the blades are mounted on a circular base, the blending blade cannot be classified in this heading.&&&&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 Margaritaville Blending Blade meets the definition of a “part”, as it meets the conditions of (a), (b), (d), and (e) above. It has been designed for use with the Margaritaville Frozen Concoction Maker, has no alternate use and is necessary for the safe and prudent use of the 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 blender blade is classified under tariff item 8509.90.20, as it is considered to be a part of a blender.&&
