Tariff Classification Advance Ruling
2.2V .61A replacement bulb for a 5309-700 headlight

Applicant

Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON  L6Y 0M1

Date of issuance of ruling: February 11, 2016

This is in response to your request for an advance ruling on the tariff classification of 2.2V .61A replacement bulb for a 5309-700 headlight. This product is supplied by The Coleman Company-Gardner Plant of 17150 Mercury St., Olathe, KS 66061 USA.

TRS Number: 273595
Classification Number: 8539.29.10.00
Effective Date: February 11, 2016

Product Description

This item is a 2.2V .61A replacement bulb for a 5309-700 Coleman headlight. This Xenon filament replacement bulb can be purchased separately should the original bulb burn out.

Analysis and Justification

You have proposed classification under H.S. 8539.29.10.00 in accordance with General Interpretative Rule 1. Heading 85.39 provides for Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps. Tariff item 8539.29.10 provides for other Xenon filament lamps.

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 2.2V .61A replacement bulb for 5309-700 headlight is classified under H.S. 8539.29.10.00 in accordance with General Interpretive Rule 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 Canada Border Services Agency (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 D-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-2015-012177

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