Tariff Classification Advance Ruling
Pack of three 50-Watt Halogen Bulbs


Mr. Eric Lacasse
Canac-Marquis Grenier Ltée
6235 Wilfrid-Hamel Blvd.
L'Ancienne-Lorette, QC   G2E 5W2

Date of issuance of ruling: October 20, 2015

This is in response to a request submitted on your behalf by ALB Consulting Group Inc.for an advance ruling on the tariff classification of a pack of three 50-Watt Halogen Bulbs.  This product is manufactured by and exported from Keystore International MCO, Carlos D'Assumpcao, Macau, China.

TRS Number: 272001
Classification Number: 8539.21.00.11
Effective Date: October 20, 2015

Product Description

According to the sample submitted, the product is a pack of three 50-watt halogen bulbs to be used in low voltage lighting systems (12 volts).  They are incandescence lamps with a GU5.3 bi-pin base and a quartz envelope.  They feature a 2-inch multifaceted reflector (MR16) made of glass. They do not come with the lens.

Analysis and Justification

Electric filament lamps are covered under heading 85.39.  Considering the absence of a lens, these items cannot be referred to as sealed beam lamp units as described in Part (A) of the Explanatory Note to heading 85.39.  As presented, they are halogen lamps as mentioned in Part (B) of the Explanatory Note to heading 85.39.  Based on the aforementioned, the goods at issue are classified under subheading 8539.21, which provides for "other filament lamps, excluding ultra-violet or infra-red lamps; tungsten halogen".


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 pack of three 50-Watt Halogen Bulbs at issue is classified under 8539.21.00.11 of the Customs Tariff in accordance with General Interpretative Rules 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.

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.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number


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