Biểu thuế quan Quyết định D-Memoranda Biện pháp thương mại Yêu cầu PGA Các chế độ trừng phạt

Ruling C-2017-001197

active

&&The product at issue is a replacement grate for Coleman® NXT™ Grills, 100, 200 and 300 models (product number 2000012523). Constructed of porcelain-coated cast iron, the grill grate weighs 3.47 kg (7.65 lbs). This product is supplied by the Coleman Company-Gardner Plant of Olathe, KS, USA and is manufactured in China.

Phân loại mã HS

7321.90.10.90

Lý giải của CBSA

&&Heading 73.21 provides for “stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbeques, and parts thereof, of iron or steel”. The Explanatory Notes to the heading set out the requirements to be met by appliances covered in this heading. The Coleman NXT™ Grills meet these requirements. The Notes also state that the heading covers clearly identifiable iron or steel parts of these appliances and that they may be enameled.&&&&CBSA’s Memorandum D10-0-1 Classification of Parts and Accessories in the Customs Tariff provides instruction on the classification of parts and accessories. A part is defined 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 grill grate is specifically designed for the NXT™ model grills and is necessary for the use of the grill. Thus, the NXT™ grill grate meets the terms of the heading as a part of the Coleman® NXT™ grills.&&

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