Mr. Troy Fargey
108-2999 Underhill Ave.
Burnaby, BC V5A 3C2
Date of issuance of ruling:
This is in response to a request submitted on your behalf by GHY for an advance ruling on the tariff classification of Packr Executive solar backpack. This product is manufactured by Ascent Solar, Thornton, CO, USA.
The good at issue is the EnerPlex Packr Executive solar backpack. The Packr series backpacks are marketed as solar charging backpacks with classic backpack amenities and high-end CIGS photovoltaic solar technology. The backpack is constructed from textile materials and incorporates an integrated 3 watt solar panel. Backpack features include padded interior laptop sleeve with charging pass-through, interior compartments with several pockets and charging pass-through, padding with extra storage compartments, business supply compartments for pens, business cards, and more, padded, adjustable shoulder straps, expandability for travel. The solar panel itself utilizes 'solar-on-plastic' technology making the solar cells light and flexible. The solar panel is voltage regulated and produces 3 watt 5 volt output at 0.6 amps via a USB port.
Analysis and Justification
You requested classification in heading 85.41, which covers photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels. Regard is given to Explanatory Note B(2)(i) to the heading which states:
- “The heading also covers solar cells, whether or not assembled in modules or made up into panels. However the heading does not cover panels or modules equipped with elements, however simple, (for example, diodes to control the direction of the current), which supply the power directly to, for example, a motor, an electrolyser (heading 85.01).”
Heading 85.01 covers electric generators. Regard is given to the Explanatory Note to this heading which states that the heading covers photovoltaic generators consisting of panels of photocells combined with other apparatus which supply the power. The solar backpack is voltage regulated to produce 3 watt 5 volt output at 0.6 amps via a USB port.
Heading 42.02 provides for rucksacks of textile materials. Rucksacks, also known as backpacks, are bags with shoulder straps that allow them to be carried on someone's back.
In looking at the goods as a whole, we have a backpack of heading 42.02 fitted with a solar generator of heading 85.01. The integration of a solar generator into a backpack does not change the essential character of the backpack; it remains a bag with shoulder straps to be carried on one’s back. The backpack is capable of carrying a variety of items beyond a small portable electronic device to be charged. The solar generator does not define the good but rather is a feature of the backpack.
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.
General Interpretative Rule 2 (GIR 2) directs that any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of General Interpretative Rule 3 (GIR 3) which directs that classification of goods made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character when two or more headings each refer to part only of the materials or substances contained in a mixed or composite good.
The EnerPlex Packr Executive is a backpack of textile material, not incorporating silk, with an integrated solar generator. The essential character of the good at issue is of a backpack, and as such is correctly classified under 4184.108.40.206 as rucksacks of textile materials containing less than 85% by weight of silk in accordance with GIR 1, GIR 3(b), and GIR 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: