Tariff Classification Advance Ruling
Compu-Lift, Product #411400

Applicant

Pierre-Alain Anselmetti
Silhouet-Tone (Europe) SA
9, Route Suisse
Mies, CH-1295
Switzerland

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of Compu-Lift, Product #411400. This product is manufactured by/exported from Silhouet-Tone (Europe) SA, Mies, Switzerland.

TRS Number: 270247
Classification Number: 8543.70.00.00
Effective Date:

Product Description

According to the documentation provided, the product is an electronic apparatus, pre-programmed with different settings, that allows for a micro-current of up to 1000 micro-amperes, to be manually applied to the surface of parts of the body by estheticians, cosmetologists or beauty specialists. It is non-invasive and non-surgical and it used by estheticians, cosmetologists or beauty specialists to firm and tone muscles, increase elasticity, reduce lines and smooth wrinkles, refine skin texture, increase cell renewal and nourish the skin. It is made-up of a grey plastic enclosure, containing the electronic components, with dimensions of 165mm (H) x 360mm (D) x 308mm (W) and weighs 3 kg. The product also includes 6 interchangeable accessories to administer the electric current depending on the phase of the treatment and the body part it is applied to. The dimensions of the accessories are 140mm (L) x 15mm (W) and are made-up of grey and white polycarbonate with chrome coated tips. The apparatus is presented as being used by the beauty industry and not for medical use although it does present the results of the treatments in scientific terms and is oriented towards slowing or negating the effects of aging.

Analysis and Justification

In order to be regarded as article of heading 90.19, products must be considered as any of; a mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. A mechano-therapy appliance is described as a device used mainly to treat diseases of the joints or muscles, by mechanical reproduction of various movements. The product does not meet the definition of a mechano-therapy appliance nor does it meet the definition of a massage apparatus as stated in your request. Therefore, it is not considered to be an article that would fall in heading 90.19.

Although the machine is for use in a professional setting, it is not of a kind used in medical, surgical, dental or veterinary sciences covered by heading 90.18 and therefore does not meet the terms of the heading.

Legal Note 3 to Section XVI states that: "Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. Heading 85.43 provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.

The Explanatory Notes to heading 85.43, state, in part: "Most of the appliances of this heading consist of an assembly of electrical goods or parts (valves, transformers, capacitors, chokes, resistors, etc.) operating wholly electrically. This microprocessor controlled apparatus operates wholly electrically and performs the principal function of producing low intensity micro-currents. As this product is not specified or included in any other heading of Chapter 85, nor is it covered more specifically by a heading of any other Chapter of the Nomenclature, it is classified in heading 85.43.

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. 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, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

In view of the above, this microprocessor controlled apparatus is classified under 8543.70.00.00 by GIR 1 and 6.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice.  Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2015-000248

Date modified: