Mr. Pierre Plante
Solotech Québec Inc.
200–953 rue Lachance
Québec, QC G1P 2H3
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Eurofret Canada Inc. for an advance ruling on the tariff classification of an Amplified Controller, Product #LA4X. This product is manufactured by/exported from L-Acoustics Inc., Oxnard, CA, USA.
According to the documentation provided, the product is an audio-frequency electric amplified controller based on a four input by four output architecture combining the benefits of the self-powered speaker packages with the flexibility of outboard DSP and amplification. The controller can efficiently operate as a conventional amplified controller driving speakers in parallel from its four amplification channels with the added benefit of the 4 inputs when casing passive loudspeaker enclosures. The dimensions of the product are 3.5” (H) X 19” (W) X 16.5” (D).
Analysis and Justification
With respect to Heading 85.18 and its attending Explanatory Note (EN) under (D), the product corresponds to the definition of audio-frequency electric amplifier, since it is:
“… used for the amplification of electrical signals of frequencies falling within the range of the human ear. The great majority are based on transistors or integrated circuits [...]. They are generally powered by a built-in power pack which may be fed from the mains [...]. The input signals to audio-frequency amplifiers may be derived from a microphone, a laser optical disc reader, a pick-up cartridge, a magnetic tape head, a radio feeder unit, a film sound track head or some other source of audio-frequency electric signals. Generally speaking, the output is fed into a loudspeaker [...]. Audio-frequency amplifiers may contain a volume control for varying the gain of the amplifier, and also commonly incorporate controls (bass boost, treble lift, etc.) for varying their frequency response.”
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 product at issue, being an audio-frequency electric amplified controller corresponding to the definition of an audio-frequency electric amplifier, is classified in 8518.40.90.00 of the Customs Tariff by virtue of 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
- Date modified: