Ms. Alena Maretskaya
Winners Division of Winners Merchants Intl. LP
60 Standish Court
Mississauga, ON L5R 0G1
Date of issuance of ruling: December 17, 2015
This is in response to your request for an advance ruling on the tariff classification of the Universal Power Bank Battery Charger (item #Power Disc; also known as the Power Disc Universal Battery). This product is exported from Triple C Designs, Inc. of New York, NY, USA.
|Effective Date:||December 17, 2015|
Based on the documentation provided, the battery charger can be used to charge a variety of electronic devices such as tablets, mobile phones, iPods and speakers via a USB cable. The device contains a 2800mAh rechargeable Lithium battery and has a built in USB charging cable and a USB connector. An LED indicator button shows the power status.
Analysis and Justification
You have proposed classification under 8504.40.90.91. Heading 85.04 of the Customs Tariff provides for "Electrical transformers, static converters (for example, rectifiers) and inductors". The Explanatory Notes to heading 85.04 provide guidance with the classification of static converters. The Universal Power Bank Charger is included under heading 85.04 and, more specifically, under subheading 8504.40, as "static converters".
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 Universal Power Bank Battery Charger is classified under 8504.40.90.91 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 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 D-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: