Ms. Francine Mercier
Éclairage Contraste ML Inc.
1009 Parc Industriel Avenue
St-Jean-Chrysostome, QC G6Z 1C5
Date of issuance of ruling:
This is in response to the request submitted on your behalf by SDV Logistiques Canada Inc. for an advance ruling on the tariff classification of 24W, 12V DC, 0-3.5A models M9-U12-0750, M9-U18-0500, M9-U24-0375, M9-U30-0300, M9-U36-0250, M9-U42-0220 and M9-U48-0190, manufactured and exported by Magetech Industries Corporation of Las Vegas, Nevada, USA.
The M9-U series are 24W, 12 V DC, 0-3.5A static convertors that will act as AC/DC transformers for light fittings when connected to an electrical cord. Measuring 2.78” by 1.36” by 0.98”, they are fully waterproof, and can be used with dimmers as well as low-voltage fittings. This ruling covers models M9-U12-0750, M9-U18-0500, M9-U24-0375, M9-U30-0300, M9-U36-0250, M9-U42-0220 and M9 U48-0190.
Analysis and Justification
This product functions to convert electric current for a light fitting. Heading 85.04 covers “Electrical transformers, static converters (for example, rectifiers) and inductors”, such as the M9-U series of 24W, 12V DC, 0-3.5A static convertors.
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 M9-U series of 24W, 12V DC, 0-3.5A static convertors are classified under tariff item 8504.40.90.93, as per GIRs 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: