Mr. Dustin Whalen
Natural Resources Canada
1 Challenger Drive
P.O. Box 1006
Dartmouth, NS B2Y 4A2
Date of issuance of ruling: November 16, 2015
This is in response to a request submitted on your behalf by Atlantic Custom Brokers Ltd. for an advance ruling on the tariff classification of X8-M, remote-controlled drone helicopter for 3 dimensional mapping. This product is exported from 3D Robotics Inc., San Diego, CA, USA.
|Effective Date:||November 16, 2015|
This product is an X8-M, remote-controlled drone helicopter for 3 dimensional mapping. It consist of: a Pixhawk autopilot system, a canon S100 with custom 3DR EAI software and fixed mount, a Spektrum DX7s radio control, a Ground station radios in 433 or 915 MHZ, two flight batteries, a spare parts kit and a Pix4Dmapper LT 3DR Edition. All those articles are included in a travel case. It can capture images with a level of detail and precision that is impossible to acquire with manned flights or satellite imagery.
Analysis and Justification
This product is comprised of many components, but the essential character of this product is the capture of high precision aerial images for 3 dimensional mapping. The General Explanatory Note to Chapter 90 reads "This Chapter covers a wide variety of instruments and apparatus which are, as a rule, characterised by their high finish and high precision…". The good at issue fits this description. Furthermore, item (10) to the Explanatory Note to heading 90.06 provides for the X8-M, remote-controlled drone helicopter for 3 dimensional mapping at issue. It reads: "Aerial survey cameras designed to take successive pictures at predetermined time intervals so that a strip of ground is covered by overlapping photographs. Some aerial survey cameras have multiple lenses to take vertical and oblique views. This group includes cameras for aerial photogrammetry."
This product is comprised of different components put up in a package for retail sale. It meets the "sets" criteria set out in the Explanatory Notes to the General Interpretative Rules (GIRs) for GIR 3(b). The essential character is the camera.
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 8-M remote controlled drone helicopter for 3 dimensional mapping kit is classified under 9006.30.90.00, by application of GIRs 1, 3(b) and 6.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: