Tariff Classification Advance Ruling
Drill-Driven Aluminum Canister Multi-Forage 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 Drill-Driven Aluminum Canister Multi-Forage Sampler. This product is manufactured by Star Quality Samplers Inc. Irricana, Alberta.

TRS Number: 273327
Classification Number: 8207.60.00.00
Effective Date:

Product Description

The Drill-Driven Aluminum Canister Multi-Forage Sampler consists of a 16 inch (length) stainless steel probe with a cutting tip made of steel alloy. The cutting tip is replaceable and has a wave-like serrated design. The tool has a brass furl, nut, and spiral assist, an aluminum canister body with an internal plastic tube. It also has a plastic protective tip cover and a plastic push-out rod with foam hand protector.

Analysis and Justification

The sampler is used for agricultural purposes to sample forages that have been baled. The tool is attached to a drill (12 volt minimum recommended). It bores into the forage to the required depth and is then removed in the reverse. Using the plastic rod, the core obtained from the forage is pushed from the probe into the canister. Once the required samples have been collected in the canister, the canister is removed from the probe and the samples are poured into a bag for inspection or to be sent for analysis.

Chapter 82 Note 1(a) states that this Chapter covers only articles with a blade, working edge, working surface or other working part of base metal. In accordance with General Explanatory Note (C) to this Chapter, interchangeable tools for power-operated hand tools fall under heading 82.07. The Explanatory Notes to heading 82.07 state that this heading covers an important group of tools which are unsuitable for use independently, but are designed to be fitted into hand tools whether or not they are power-operated. Further, Explanatory Note (6) to heading 82.07 also indicates that tools for boring are included in 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.

As the good in question is an interchangeable tool for hand tools, with a probe and a cutting tip of steel and steel alloy used to bore into forage to obtain samples, the Drill-Driven Aluminum Canister Multi-Forage Sampler is classified under tariff classification number 8207.60.00.00 in accordance with General Interpretative Rule (GIR) 1.

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-2015-010848

Date modified: