Tariff Classification Advance Ruling
Derma Pod, Product #411477

Applicant

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

Date of issuance of ruling: May 29, 2015

This is in response to your request for an advance ruling on the tariff classification of Derma Pod, Product  #411477. This product is manufactured by/exported from Silhouet-Tone (Europe) SA, Mies, Switzerland.

TRS Number: 270261
Classification Number: 8479.89.90.90
Effective Date: May 29, 2015

Product Description

Based on the information provided, the "Derma-Pod" is a dual system microdermabrasion that combines skin resurfacing, photo-biostimulation and micro currents for a complete facial rejuvenation. The product is a non-invasive and non-surgical apparatus marketed to the beauty and wellness industry.  The microdermabrasion phase projects a controlled stream of natural mineral crystals onto the skin.  The lifting phase directs a pulsating light that passes through the layers of the skin stimulating repair mechanism and the production of collagen.  The product infusion phase will infuse antioxidants and vitamins complexes into the skin.  The main enclosure is made of white Acrylic/PVC; the hand piece is made of white and grey ABS and stainless steel internal tubing and carbide steel nozzle.  The tips are made of blue, red and green polycarbonate, the colors indicating the degree of abrasiveness.  The vacuum function is created by a vane pump controlled with solenoid valve using urethane tubing and quick-fitting joint.

Analysis and Justification

Article of heading 90.19 are described as 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 used mainly to treat diseases of the joints or muscles, by mechanical reproduction of various movements.  The product does neither meet the definition of a mechano-therapy appliance nor of a massage apparatus as stated in your request. Therefore, it is not considered an article that would fall under Heading 90.19. 

The skin resurfacing or the microdermabrasion is delivered with or without crystals using abrasive tips.  It also uses a pulsated or modulated micro-current as well as photo-treatment.  This dual system microdermabrasion is microprocessor controlled. 

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. 

The Explanatory Notes to Chapter 84 state that;" machinery and apparatus of a kind covered by Chapter 84 remain in this Chapter even if electric…"  The product includes a spraying function (84.24) and a vacuum function (84.14).  These functions are complementary and function together to effectively clean the skin from impurities.  Subject to Note 2 to Chapter 84 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.

The Derma Pod is powered electrically but is mechanically operated by utilizing the abrasion tool fitted with the pneumatic vacuum pump to physically abrade the skin with aluminum oxide crystals and collect the impurities through suction.  Therefore, this device would be covered by the provisions of heading 84.79.

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.

Respecting the above factors, this device is classified under tariff classification number 8479.89.90.90 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule #1 and 6 of the Harmonized System.

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-2015-000249

Date modified: