Ms. Jennifer Hayes
13131 Lake Fraser Dr. SE
Calgary AB T2J 7E8
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of a CCI – Fluid Kinetics EVO Vent Silencer, model EVO 50-134-619. This product is manufactured by/exported from IMI Fluid Kinetics, Winfield, Kansas, USA.
The good is a vent silencer to be used as an industrial noise abatement solution for vent to atmosphere applications. The function of this unit is to attenuate noise produced at a steam vent outlet before it escapes into the environment. It is constructed of a carbon steel head and shell, stainless steel baffles and diffusers, and long-strand glass fibre acoustic packing. The end connection of the silencer is BWE Standard (butt weld). Once imported, the silencer will be connected to a steam powered turbine via piping and a valve.
Analysis and Justification
Consideration was given to heading 84.81, specifically subheading 8481.90, as parts of taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves as well as heading 85.03 as parts suitable for use solely or principally with the machines of heading 85.01 or 85.02.
As per Departmental Memorandum D10-0-1, the definition of ‘part’ is the following:
“an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used.” Since the valve and the steam turbine are both fully operational without the vent silencer, the silencer would not be considered to be a part of the valve or the steam turbine and is therefore excluded from subheading 8481.90 and heading 85.03.
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 headings and any relative Section and Chapter Notes and, where appropriate, provided the headings or Notes do not otherwise require, according to the provisions of Rules 2, 3, 4 and 5.
The vent silencer is not specifically named in the headings, thus, the other GIRS are considered.
GIR 2(a) is not applicable to the good as it is imported in a complete or finished form and it is not presented unassembled or dissembled.
The vent silencer is composed of steel and glass fibres and heading 70.19 provides for glass fibres and articles thereof and heading 73.26 covers other articles of iron or steel. As the good consists of a combination of materials that are prima facie classifiable under two headings, GIR 2(b) does not apply and the classification is to be determined according to the principles of GIR 3. However, as each of these headings refers to part only of the materials contained in the composite good, these headings are regarded as equally specific and GIR 3(a) is not applicable. Further, as neither the steel nor the glass fibres contribute more than the other to the “essential character” of the good, GIR 3(b) also does not apply.
GIR 3(c) directs that when goods cannot be classified by reference to Rule 3(a) or 3(b), they shall be classified in the heading which occurs last in numerical order among those which equally merit consideration. As such, the silencer is classified in heading 73.26 as it appears last in numerical order.
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 EVO Vent Silencer is classified under 73126.96.36.199 as an article of steel in accordance with GIR 3(c).
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 as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: