Ms. Harriet Bunce
Tyco Safety Products Canada Ltd.
3301 Langstaff Road
Concord, ON L4K 4L2
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Lead Acid Accumulator Battery, Product Number 88000002. This product is exported from KJK International LLC, Cedar Knolls, N.J., U.S.A. Please note that this ruling applies only to the aforementioned battery.
Product Number 88000002 is a 12-volt lead acid accumulator battery that is incorporated, as the power source, into a control panel for the PC1616/PC1832/PC1864 v4.6 NA smoke/fire and CO detector alarm systems manufactured in Canada.
Analysis and Justification
You have requested consideration under classification 8507.20.10.00 of the Customs Tariff for this product. This battery is named in heading 85.07 and is not excluded by any Legal or Explanatory Notes. Batteries for use in the manufacture of smoke, fire or gas detection and alarm systems, including power supply panels and modules for those systems are named in tariff item 8507.20.10.
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.
This Lead Acid Accumulator Battery, Product Number 88000002, for use in fire/smoke and CO alarm systems is classified under 8507.20.10.00 of the Customs Tariff 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 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 as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: