Tariff Classification Advance Ruling
Standard Multi Forage (push type) 4 inch ABS Sampler

Applicant

Mr. Greg Wray
Star Quality Samplers Inc.
P.O. Box 416
Irricana, AB T0M 1B0

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Calgary Customs Brokers Ltd. for an advance ruling on the tariff classification of the Standard Multi Forage (push type) 4 inch ABS Sampler. This product is manufactured by Star Quality Samplers Inc., Irricana, Alberta.

TRS Number: 273138
Classification Number: 8201.90.90.00
Effective Date:

Product Description

The Standard Multi Forage (push type) 4 inch ABS Sampler consists of a 16 inch (length) stainless steel probe, 5/8 inches in diameter, with a cutting tip made of steel alloy, a 4 inch ABS (plastic) canister/handle with padded push cap, plastic protective tip cover, plastic push-out rod with foam hand protector, and elastic strap. The cutting tip is replaceable and has a serrated wave-like design.

Analysis and Justification

The multi-forage sampler is used for agricultural purposes to sample forages that have been baled.  The probe is pushed into the forage by hand to the required depth, the tip cuts through the forage and cores it, the sampler is then pulled out. Using the plastic rod, the core sample is pushed out of the probe into the plastic bag attached to the ABS handle with the elastic strap.

Note 1(a) to Chapter 82 states that this chapter covers articles with a blade, working edge, working surface or other working part made of base metal. The General Explanatory Notes to this chapter state that this chapter includes tools which are used in the hand and further directs that even if the handle and body of the tool are non-metallic and exceed the base metal component by weight, the goods remain classified in this chapter as long as the working edge/working part is of base metal.

Heading 82.01 cover hand tools and subheading 8201.90 specifically includes tools of a kind used in agriculture.

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.

The goods at issue are a hand tool of a kind used in agriculture, with a probe and a cutting tip of steel and steel alloy. In accordance with GIR# 1, the Standard Multi Forage (push type) 4 inch ABS Sampler is classified under tariff classification number 8201.90.90.00.

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-2015-010846

Date modified: