Mr. Kevin Bell
G.J. Bell International Trucks Ltd.
2030 1st Avenue North
Date of issuance of ruling: February 11, 2016
This is in response to your request for an advance ruling on behalf of G.J. Bell International Trucks Ltd. for the tariff classification of a trailer side turn signal lamp. This product is manufactured by Truck-Lite Co., 310 East Elmwood Avenue, Falconer, NY, 14733 and exported from Aura Parts & Accessories, 500 South Enterprise Blvd., Lebanon, Indiana, 46052.
|Effective Date:||February 11, 2016|
The product is a side turn signal lamp used to forewarn the public that the trailer will be turning.
Analysis and Justification
Item 9 to the Explanatory Note to heading 85.12 provides an example of illuminated triangles for vehicles with trailers, which are classified in heading 85.12. The goods at issue are trailer side turn signal lamps, which perform a similar function of being an electrical visual signaling apparatus for vehicles with trailers.
The goods are excluded from classification in heading 85.31 by the terms of the heading text and Explanatory Notes to heading 85.31.
Note 2(f) to Section XII excludes electrical machinery and equipment from classification in Section XVII. The Explanatory Notes to Section XVII, as well as the Explanatory Notes to heading 87.16 support the exclusion of the goods at issue from classification in heading 87.16 as a part.
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 trailer Side Turn Signal Lamps at issue are classified in 8512.20.00.20 in accordance with General Interpretative Rules 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 paragraph 40 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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
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