Sunbeam Corporation (Canada) Ltd.
20 B Hereford Street
Bampton, Ontario L6Y 0M1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of product # 139066, an ultraviolet replacement bulb for a BAP900UV Bionaire® Air Purifier. This product is exported from Healthlead, No. 40, Gaoxin 6 Road, Xian Shaanxi, Shanxi, China.
Product # 139066 is an ultraviolet replacement bulb for a BAP9900UV Bionaire® Air Purifier. The bulb is 287 mm long with a G5 type base. It is designed to use ultraviolet (UV) light to kill or inactivate germs, viruses, bacteria and fungi; the bulb is rated for 8000 hours of use.
Analysis and Justification
In your request, it was suggested that tariff classification number 8518.104.22.168 would be appropriate for this good. Product #139066, an ultraviolet replacement bulb for a BAP9900UV Bionaire® Air Purifier meets the terms of heading 85.39 which provides for "…electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps…"
Guidance is also provided by the Explanatory Notes (EN) to the heading which state: "Electric light lamps consist of glass or quartz containers, of various shapes, containing the necessary elements for converting electrical energy into light rays (including infra-red or ultra-violet rays). The heading covers all electric light lamps, whether or not specially designed for particular uses (including flashlight discharge lamps). The heading covers filament lamps, gas or vapour discharge lamps and arc-lamps.
Explanatory Note (D) specifically addresses ultra-violet and infrared lamps. Ultra-violet lamps are used for medical, laboratory, germicidal or other purposes. They usually consist of a fused quartz tube containing mercury; they are sometimes enclosed in an outer envelope of glass. Some are known as black light lamps (e.g., those used for theatrical purposes).
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 accordance with GIR 1 and 6, product # 139066, an ultraviolet replacement bulb for a BAP9900UV Bionaire® Air Purifier is classified under 8522.214.171.124.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: