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

Heading 8508

Vacuum cleaners.

4 subheadings

Subheadings

Vacuum cleaners. - With self-contained electric motor: - Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 litres

1 tariff items

Vacuum cleaners. - With self-contained electric motor: - Other

1 tariff items

Vacuum cleaners. - Other vacuum cleaners

1 tariff items

Vacuum cleaners. - Parts

1 tariff items

Related Advance Rulings

&&The Hayden Super Hose III is a lightweight and crushproof vacuum cleaner hose for use with a central vacuum cleaner system. It features a handle with an...

HS 8508.70.00.00

&&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...

HS 8508.70.00.00

Explanatory Notes

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2021-001160)

[11]and theExplanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2018-037)

[12]published by the WCO. While classification opinionsand explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2018-037)

[13] The Tribunal must therefore first determine whether the goods in issue can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2018-037)

[13]The Tribunal must therefore first determine whether the goods in issue can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2018-037)

[24]With regard to tariff item No. 9977.00.00, the CBSA submitted that the words “instruments and appliances used in medical, surgical, dental or veterinary sciences” should have the same meaning as in Chapter 1 to 97 as per note 4 to Chapter 99. Accordingly, the CBSA submitted that the explanatory notes to heading No. 90.18, which use the same language, can be used for guidance when assessing...

Source: citt_decision (AP-2018-037)

[25]The explanatory notes to heading No. 90.18 state that the “heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate etc.”

Source: citt_decision (AP-2018-037)

[26]The explanatory notes also provide examples of dental instruments or appliances covered by heading No. 90.18: surgeons’ finger-guards, forceps, instruments for endodontic treatment, bone scissors and files, special instruments for cleaning gums and sockets, probes, filling instruments, dental burrs, discs, drills and brushes for use with a dental drill engine, etc.Considering these...

Source: citt_decision (AP-2018-037)

[31]As noted by the CBSA, the explanatory notes to heading No. 96.03 define brooms and brushes as small tufts or knots of flexible or springy fibres or filaments mounted on a broom or brush stock or back. The Tribunal is satisfied that the goods in issue fit this description, in that flexible bristles are attached to the head of a plastic arm.

Source: citt_decision (AP-2018-037)

[40]As noted by the CBSA, the terms “instruments and appliances used in medical, surgical, dental or veterinary sciences” in heading No. 90.18 are repeated in tariff item No. 9977.00.00. In accordance with note 4 to Chapter 99, the words and expressions of heading No. 90.18 may therefore inform of the meaning of those used in tariff item No. 9977.00.00. In addition, to the extent that the...

Source: citt_decision (AP-2018-037)

Chapter 85 Notes (15)

1. 1. This Chapter does not cover: • (a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; • (b) Articles of glass of heading 70.11; • (c) Machines and apparatus of heading 84.86; • (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or • (e) Electrically heated furniture of Chapter 94.

2. 2. Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 85.04.

3. 3. For the purposes of heading 85.07, the expression "electric accumulators" includes those presented with ancillary components which contribute to the accumulator's function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.

4. 4. Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes: • (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; • (b) Other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers,...

5. 5. For the purposes of heading 85.17, the term “smartphones” means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems.

6. 6. For the purposes of heading 85.23: • (a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, "FLASH E2 PROM") in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components such as capacitors and...

7. 7. For the purposes of heading 85.24, “flat panel display modules” refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those...

8. 8. For the purpose of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example,...

9. 9. For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.

10. 10. Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43).

11. 11. For the purposes of heading 85.39, the expression “light-emitting diode (LED) light sources” covers: • (a) “Light-emitting diode (LED) modules” which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 85.36 or 85.42 for the purposes of providing power supply or...

12. 12. For the purpose of headings 85.41 and 85.42: (a)(i)“Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers. Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions. “Semiconductor-based transducers” are, for the purposes of this definition, semiconductor-based sensors,...

13. 1. “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.

14. 2. “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.

15. 3. (a) “Silicon-based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or chemical phenomena” relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement,...

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