Tariff Classification Advance Ruling
RMD Structural Remodeling System, Product #411570

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 RMD Structural Remodeling System, Product #411570. This product is manufactured by/exported from Silhouet-Tone (Europe) SA, Mies, Switzerland.

TRS Number: 270265
Classification Number: 9018.90.90.59
Effective Date:

Product Description

According to the documentation provided, the product is an electronic apparatus, pre-programmed with different settings, that combines 2 technologies (electricity and ultrasound) for toning muscle tissue as well as warming the deep layers of the skin. The product is presented as a white module approx. 23cm (H) x 54cm (D) x 35cm (W) and has a treatment head accessory that measures approximately 90mm (L) x 45mm (W) that is used to convey the electricity or ultrasound directly on the skin. The apparatus is presented as being designed for and marketed to the beauty and wellness industry.

Analysis and Justification

According to the Explanatory Notes (EN) to heading 90.19, appliances found in that heading "are mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements". EN (I)(8) provides for "universal-type apparatus, power-operated, which by the use of interchangeable accessories, can be employed for numerous mechano-therapeutic purposes", however, the product does not provide a "mechanical reproduction of various movements" and as such, excluded from consideration as a mechano-therapy appliance. The product is classifiable in heading 90.18.

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.

Since the apparatus treats condition of the skin by acting at the cellular level using electricity, light and ultrasound to stimulate skin cells, it is considered as an electro-medical apparatus and is classified under 9018.90.90.59 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-2015-000260

Date modified: