&&The product is a hose for central vacuum systems. It is made of plastic with an on/off switch and stretches up to 4 meters long. It is used with standard central vacuum plugs and gives a quick, one hand operated, cleaning option in the rooms where it is needed. It is designed to be used with central vacuum cleaners that contain an electric motor, of a power that may or may not exceed 1500W, and contain dust bags or receptacles that may or may not exceed 20 litres.

&&Heading 85.08 provides for Vacuum Cleaners. A parts provision is provided for under subheading 8508.70.&&&&Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff, 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.”&&&&Legal Note 2(b) to Section XVI states, in part, that “Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) 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.”&&&&A vacuum hose is an integral component of a central vacuum system and necessary for its intended use.