53.0.1. The products covered by this category are electric or gas appliances designed and intended for domestic, commercial or institutional purposes, used, in particular, for cooking, conservation or storage, the washing or drying of dishware, cloth or clothing, and those controlling ventilation, the temperature or the humidity in a room or dwelling. The appliances are designated under the name of household appliances and air conditioners.
Household appliances and air conditioners whose weight is greater than 400 kg and appliances and air conditioners that form an integral part of an immovable to ensure its usefulness or facilitate its use within the meaning of article 901 of the Civil Code, such as ice rink refrigeration systems and central air conditioning systems in buildings, are excluded from the category. Refrigeration and freezing appliances whose effective volume is less than 2.5 ft3 and coolers are also excluded.
The category of household appliances and air conditioners is composed of the subcategories provided for in the following subparagraphs, which include the types of products listed therein:(1) refrigerating and freezing appliances, designed and intended for domestic use, for conservation or storage, in particular, refrigerators, freezers, refrigerating wine cellars, wine coolers and water dispensers;
(2) refrigerating and freezing appliances, designed and intended for commercial or institutional use, for conservation or storage, in particular, refrigerators, freezers, cooling units, refrigerating wine cellars, wine coolers, refrigerated displays, ice machines, refrigerated automatic food or beverage vending machines and beverage centres;
(3) air conditioners, heat pumps and dehumidifiers;
(4) ranges, built-in ovens, built-in cooking surfaces, dishwashers, washing machines and dryers, which are designed and intended for domestic use.
Where an appliance has more than one function including that of refrigerating or freezing food or beverages, the appliance is classified, as the case may be, in the subcategory referred to in subparagraph 1 or 2 of the third paragraph. If the appliance has, among others, the function of conditioning a room or dwelling, the appliance is classified in the subcategory referred to in subparagraph 3 of that paragraph. In other cases, the appliance is classified in the subcategory referred to in subparagraph 4 of that paragraph if it is designed to be used in particular for the same purpose as one of the types of products listed therein.
1074-2019O.C. 1074-2019, s. 81; 933-2022O.C. 933-2022, s. 5511a; 1369-2023O.C. 1369-2023, s. 1711.