Ms. Laurie Schell
Essendant Canada DBA Adox
6390 Kestrel Road
Mississauga, ON L5T 1Z3
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of a pipe clamp. This product is manufactured by/exported from Pony Tools Inc., 404 North Armour Street, Chicago, Illinois 60642.
The product at issue is a pipe clamp which is designed to seize, bind, hold, constrict, compress or pinch objects together so as to hold them firmly in their relative position. The clamp fixtures are castings of malleable and/or ductile iron with orange and black baked enamel finishes. The clamping faces are approximately 1-1/2 inch square. The screw is ½ inch diameter steel with special, smoothly cut Acme threads and a hardened steel thrust bearing in the sliding head which prevents wear at point of screw. The pipe clamp handle is crank-type. The multiple disc clutch design allows a secure hold at any point along the pipe. The pipe clamp can be mounted on any length of ½ inch or ¾ inch black pipe with both ends threaded to create your own pipe clamp of various lengths.
Analysis and Justification
Consideration was given to heading 73.26, however, the Explanatory Notes to that heading state,
"This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature."
In addition, Note 2 to Section XV states that, "Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81."
Consideration was also given to heading 84.79 as machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. However, Note 1(k) to Section XVI excludes articles of Chapter 82 or 83.
Chapter 82 covers tools of base metal. Further, heading 82.05 provides for a variety of hand tools, including vices, clamps and the like. Pipe clamps are specifically designed to hold something in place for long or short periods of time and can also be used to secure tools or projects to a surface, secure a straight edge for the purpose of sawing or routing a work piece, or to hold parts together for a long period while the glue dries. As such, the goods in question are considered vices, clamps and the like of subheading 8205.70. However, based on the various applications, the pipe clamps are not considered 'Precision clamps and vices, for toolmakers, machinists or metal workers'. Rather, the goods in question fall to be classified as other vices, clamps and the like under tariff item 8205.70.90.00.
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.
The pipe clamp is classified under tariff classification 8205.70.90.00 as other vices, clamps and the like in accordance with GIR 1.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: