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

Ruling C-2017-007673

active

&&The Danby Twin Tub Washing Machine, Semi-Automatic, Model Number DTT100A1WDB is a lightweight clothes washer which has two, side-by-side tubs, built-in castors for portability and a quick connect attachment, which allows the washer to be hooked up to standard water faucets without the need for direct plumbing. A 180 cm electrical cord is provided to connect to a 120 Volt power supply and a drain hose is also included. The tub has a load capacity of 9.9 lbs. and features one wash/rinse cycle and one drain program. The clothes are washed and rinsed in one tub and then manually moved to the second tub to spin and drain. The product also features a safety lid which halts the machine when opened, and an overflow protection mechanism.

Phân loại mã HS

8450.19.00.00

Lý giải của CBSA

&&Heading 84.50 provides for “Household or laundry-type washing machines, including machines which both wash and dry”. The Explanatory Notes to this heading state, in relevant part, that the heading “covers household or laundry-type washing machines (whether or not electric and whatever the weight), which are normally used in the household, commercial laundries, hospitals, etc., to clean linens, finished goods, etc.” .The good at issue meets the terms of heading 84.50.&&&&Subheading 8450.11 provides for fully automatic machines having a dry linen capacity not exceeding 10 kg. The Subheading Explanatory Note to 8450.11 states that “This subheading covers washing machines which, once the programme has been selected, wash, rinse and spin without the intervention of the user”.&&&&This good does not meet the conditions of this Subheading Explanatory Note, as the good does not wash, rinse and spin without the intervention of the user once a programme has been selected. The clothes are washed and rinsed in one tub and then manually moved to the second tub to spin and drain.&&&&Your representative has suggested classification under 8450.12.00.00, as a machine with a built-in centrifugal dryer having a dry linen capacity not exceeding 10 kg. This good does not have a centrifugal dryer and, thus, classification under 8450.12.00.00 can be ruled out. The washer under review meets the terms of subheading 8450.19 in that it is an “other machine having a dry linen capacity not exceeding 10 kg”.&&

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