Mr. Jignesh Patel
195 Nantucket Blvd
Scarborough, ON M1P 2P2
Date of issuance of ruling: November 3, 2016
This is in response to a request submitted on your behalf by Delmar International Inc. for an advance ruling on the tariff classification of a Linear LED Light Strip, model YLED 360. This product is exported from Zhongshan Halcon Lighting Co. of Zhongshan, China.
|Effective Date:||November 3, 2016|
The product is a Linear LED Light Strip, model YLED 360 (36" in length). The 5.00 mm SMD LED chips are enclosed within a 1.00 mm aluminum housing and clear polycarbonate diffuser. It is available in a variety of lengths and hardware options for different mounting options under different types of cabinets. The light comes with a power cord and adaptor and linking cord.
Analysis and Justification
You have proposed classification under 8543.70.00.00. Heading 85.43 provides for "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter". Reference is made to the Explanatory Notes of heading 85.43, specifically item (16), providing for "Electro-luminescent devices, generally in strips, plates or panels, and based on electro-luminescent substances (e.g., zinc sulphide) placed between two layers of conductive material." The product meets the terms of the heading and is included, more specifically, under "other machines and apparatus" of subheading 8543.70.
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 Linear LED Light Strip, model YLED 360, is classified under 8543.70.00.00 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 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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
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