9214-7354 Québec inc. (DBA Touratech Canada)
1222, rue Shefford, C.P. 83
Bromont, QC J2L 1A9
Date of issuance of ruling: April 23, 2015
Dear Mrs. Lemaire;,
This is in response to a request submitted on your behalf byAffiliated agents en douanes, for an advance ruling on the tariff classification of Zega Pro Topcase With Rapid Trap. This product is exported by Touratech AG (Germany).
|Effective Date:||April 23, 2015|
The product is a rigid topcase specially designed to be installed behind the seat of a motorcycle. It is made of robust aluminum and is water and dust resistant. Each corner is reinforced with screwed-in plastic mouldings. The upper portion of the topcase is fitted with 4 metal catches that allow the user to attach other bags with straps. The product is presented with the "Rapid Trap" system which is mounted on the bottom of the topcase and allows, when used with the mounting rack, to rapidly mount and remove the topcase without having to open it. This system, which works with the help of clips, is found under the topcase. The product is available in 25 and 38 litre versions, as well as in anodized versions (grey or black).
Analysis and Justification
The Explanatory Notes to Heading 87.14, includes parts and accessories of motorcycles of heading 87.11, as long as they are "identifiable as being suitable for use solely or principally with the above-mentioned vehicles" and are not "excluded by the provisions of the Notes to Section XVII". The product is constructed specifically for motor cycles and is not excluded by the provisions set out in the Section.
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.
Accordingly, the product is classified under 8714.10.00.00, which provides for parts and accessories of motorcycles, in accordance with GRI 1 and 6.
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 accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
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