CBSA 推理
Based on the information provided, the product is for use with an appliance of heading 85.09. The Explanatory Notes to heading 85.09 reads as follows, “Many of the appliances listed above may be presented with interchangeable parts or auxiliary devices to make them suitable for various purposes. For example, food mixers which can be used for cutting, grinding, whipping, mincing, etc. Such an appliance is classified here together with the parts and accessories presented with it, provided they are of a kind and number commonly used with the appliance. The weight of the extra interchangeable parts or detachable auxiliary devices is to be ignored in determining whether the appliance falls in the heading under the terms of paragraph (B) above”. Based on the aforementioned Explanatory Note, the dough hook, when imported with the Sunbeam® Mixmaster series stand mixer, would be classified with the appliance. An accessory is defined in Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff, as “an article which performs a secondary or subordinate role, not essential to the function, which could improve the effectiveness of the host machine, equipment, apparatus or appliance”. Given that the dough hook is a complimentary apparatus and is not essential to the function of the appliance, it meets the definition of an accessory. While the dough hooks may be classified with the appliance if they are presented with the appliance, they cannot be classified in heading 85.09 if they are imported separately. When imported separately, the dough hook is classified according to its constituent material. Heading 73.26 provides for “Other articles of iron or steel” and the stainless steel dough hook meets the terms of this heading.
