Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 8403

Central heating boilers other than those of heading 84.02.

2 subheadings

Subheadings

8403.10

Central heating boilers other than those of heading 84.02. - Boilers

2 tariff items
8403.90

Central heating boilers other than those of heading 84.02. - Parts

1 tariff items

Explanatory Notes

This group includes all electro-thermic machines and appliancesprovidedthey arenormallyused in the household. Certain of these have been referred to in previous parts of this Explanatory Note (e.g., electric fires, geysers, hair dryers, smoothing irons, etc.). Others include:

Source: citt_decision (AP-2011-065)

14. The tariff nomenclature is set out in detail in the schedule to theCustoms Tariff, which is designed to conform to the Harmonized Commodity Description and Coding System (the Harmonized System) developed by the World Customs Organization (WCO).9The schedule is divided into sections and chapters, with each chapter containing a list of goods categorized in a number of headings and...

Source: citt_decision (AP-2011-065)

25. Proctor-Silex argued that the goods in issue are immersion heaters and should be classified in subheading No. 8516.10. It submitted that the goods in issue are equipped with a permanently installed immersion heating element and that the goods in issue will not boil water unless the heating element is immersed.21 26. Proctor-Silex submitted that, by classifying the goods in subheading No....

Source: citt_decision (AP-2011-065)

29. Proctor-Silex also submitted, without referring to any specific evidence, that the reference to kettles in the illustrative list of other electro-thermic appliances found in note (E) of theExplanatory Notesto heading No. 85.16 is a reference to kettles that do not incorporate immersion heaters. 30. The CBSA submitted that the goods in issue are properly classified in subheading No....

Source: citt_decision (AP-2011-065)

38. “Immersion heater” is defined in note (A)(5) of theExplanatory Notesto heading No. 85.16. TheExplanatory Notesindicate that immersion heaters (i) can be of different shapes and forms depending on their use, (ii) are used to heat liquids, semi-fluid substances or gases, (iii) are used in tanks, vats, pots, pans, tumblers, cups, baths, beakers, etc., (iv) usually have a heat-insulated handle...

Source: citt_decision (AP-2011-065)

40. Mr. Toledano testified that an immersion heater is essentially a heating element that is in touch with a liquid base. He also testified that the goods in issue are not immersion heaters because, in his opinion, an immersion heater has to be inserted into a liquid and the goods in issue cannot be immersed in a liquid without causing them to short circuit or possibly start a fire.27 41. The...

Source: citt_decision (AP-2011-065)

44. The Tribunal does not agree with Proctor-Silex's interpretation of the third paragraph of note (A)(5) of theExplanatory Notesto heading No. 85.16. While the Tribunal does not dispute the fact that the assembly described in the third paragraph of note (A)(5) may very well describe the goods in issue, the Tribunal finds that, on a plain reading of theExplanatory Notes, there is nothing in...

Source: citt_decision (AP-2011-065)

46. Proctor-Silex also relied on classification opinion 8516.10(1) and argued that it supports Proctor-Silex's position that an apparatus in which an immersion heater is but one element should be classified in subheading No. 8516.10. The Tribunal acknowledges that section 11 of theCustoms Tariffdirects it to have regard to theClassification Opinionsin interpreting the headings and subheadings...

Source: citt_decision (AP-2011-065)

48. Since the Tribunal does not agree with Proctor-Silex that the third paragraph of note (A)(5) of theExplanatory Notesto heading No. 85.16 directs the classification of the goods in issue in subheading No. 8516.10, and because the Tribunal has already determined that the goods in issue do not otherwise meet the terms of that subheading, the Tribunal concludes that the goods in issue cannot...

Source: citt_decision (AP-2011-065)

52. In the Tribunal's view, the evidence on the record makes it clear that the goods in issue are devices, or “things”, that use electricity for the specific task of heating water and are therefore electro-thermic appliances. As such, the goods in issue meet the terms of subheading No. 8516.79. 53. The Tribunal also considered note (E) of theExplanatory Notesto heading No. 85.16. This note...

Source: citt_decision (AP-2011-065)

Chapter 84 Notes (11)
1. 1. This Chapter does not cover: • (a) Millstones, grindstones or other articles of Chapter 68; • (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); • (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); • (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters...
2. 2. Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. • (A) heading 84.19 does not, however, cover:...
3. 3. A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.
4. 4. Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either: • (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), • (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or • (c) by the...
5. 5. For the purposes of heading 84.62, a “slitting line” for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A “cut-to-length line” for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear
6. 6.(A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machines capable of: • (i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program; • (ii) Being freely programmed in accordance with the requirements of the user; • (iii) Performing arithmetical computations specified by the user; and, • (iv) Executing, without human intervention, a processing program which requires them to...
7. 7. Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 73.26.
8. 8. A machine which is used for more than one purpose is, for the purpose of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for...
9. 9. For the purpose of heading 84.70, the term "pocketsize" applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
10. 10. For the purposes of heading 84.85, the expression “additive manufacturing” (also referred to as 3D printing means the formation of physical objects, based on a digital model, by the successive addition and layering,and consolidation and solidification, of material (for example, metal, plastics or ceramics). Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading 84.85 are to be classified in that heading and in no other heading of the...
11. 11.(A) Notes 12 (a) and 12 (b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light-emitting diodes (LED). (B) For the purposes of this Note and of heading 84.86, the expression "manufacture of flat panel...

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