Mr. Pat Guan
David Etlin, David Daniels
1850 Wilson Ave.
Weston, ON M9M 1A1
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Delmar International Inc. for an advance ruling on the tariff classification of SL-PAN-20-WW-UN LED Panel Light. This product is manufactured by/exported from Shanghai Sheenly Lighting at 2755 SanLu Road, Minhang District, Shanghai, China.
The products at issue are LED Panel lights, model number SL-PAN-20-WW-Un, in sizes 1’×1’, 2’×2’, 1’×4’ and 2’×4’, that fit into a modular dropped ceiling grid. These light panels are encased in an anodized aluminum frame or steel frame with prismatic acrylic lens. These lights are made for standard T-Bar mounting and come with clips for the four sides and wiring nuts for wiring. They are ready to use when imported and are most often installed as replacements of traditional grid lights and fluorescent lights in offices, schools and other traditional commercial and industrial applications which require slim installation depth.
Analysis and Justification
The SL-PAN-20-WW-Un LED Panel light meets the terms of heading 85.43, which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
Guidance is provided by item (16) to the Explanatory Note to heading 85.43, which reads: “(16) 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.”
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.
LED Panel lights, model number SL-PAN-20-WW-Un, in sizes 1’×1’, 2’×2’, 1’×4’ and 2’×4’ are classified in 8543.70.00.00 by application 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 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.
Manager, Tariff Policy Unit B
Trade Policy Division
- Date modified: