Tariff Classification Advance Ruling
M1-870-P, a single-stage preset regulator with a CGA-870 yoke connection and a horizontal outlet

Applicant

Ms. Laurie Schell
ADOX / OKI Bering
6390 Kestrel Road
Mississauga, Ontario  L5T 1Z3

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of part number M1-870-P, a single-stage preset regulator with a CGA-870 yoke connection and a horizontal outlet. This product is exported from Western Enterprises, 875 Bassett Road, Westlake, OH 44145-1196.

TRS Number: 271304
Classification Number: 8481.80.00.93
Effective Date:

Product Description

Based on the literature provided, part number M1-870-P, is a single-stage preset regulator with a CGA-870 yoke connection and a horizontal outlet. It has a chrome-plated brass body with an all brass high-pressure chamber. The maximum inlet pressure is 3000 psi and it has a durable neoprene diaphragm, it has an internal reseating relief valve that protects against over-pressurization and a sintered filter for additional safety and to extend regulator life. It comes with 2" diameter gauges and it is UL listed and preset at 50 psi.

Analysis and Justification

This product meets the terms of heading 84.81, which provides for taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. The Explanatory Notes to heading 84.81, first page, first paragraph, state that this heading "includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas". The fourth paragraph states, in relevant part, "…Combinations consisting of a tap, valve, etc. and a thermostat, manostat or any other measuring, checking or automatically controlling instrument or apparatus of heading 90.26 or 90.32 remain in this heading if the instrument or apparatus is mounted or is designed to be mounted directly on the tap, valve, etc., and provided the combined apparatus has the essential character of an article of this heading."

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.

Part number M1-870-P, a single-stage preset regulator with a CGA-870 yoke connection and horizontal outlet, is classified under 8481.80.00.93 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.

Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.

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-2015-005323

Date modified: