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 Dog & Bone Backbone Battery. This product is manufactured by Dog & Bone Cases, Brisbane, Queensland, Australia.
The good is the Backbone Battery for use with the Backbone iPhone SE/5s/5 case. The good is a 900mAh lithium polymer battery which slides into a Dog & Bone iPhone case. The battery is charged via micro USB port and charges an iPhone via the phone's lightning port. It can be charged separately or while connected to an iPhone. The battery charges the iPhone when slid into the case and connected to the phone.
Analysis and Justification
Heading 85.04 covers static converters. Regard is given to the Explanatory Note to heading 85.04, Part (II), which states that the apparatus of this group are used to convert electrical energy in order to adapt it for further use through incorporation of converting elements of different types. As the good at issue does not adapt electricity for further use, no further consideration is given to this heading.
The next heading to be considered is heading 85.29, as it covers parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28. Regard is given to Exclusion (c) to the Explanatory Note to heading 85.29, which excludes accumulators for mobile phones.
Heading 85.07 is then considered, as it covers accumulators. Rechargeable batteries are accumulators. Regard is given to the Explanatory Notes to this heading which states:
Accumulators containing one or more cells and the circuitry to interconnect the cells amongst themselves, often referred to as "battery packs", are covered by this heading, whether or not they include any ancillary components which contribute to the accumulator's function of storing and supplying energy, or protect it from damage, such as electrical connectors, temperature control devices (e.g., thermistors), circuit protection devices, and protective housings.
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 Dog & Bone Backbone Batteries, being lithium-polymer rechargeable batteries for use with Backbone iPhone SE/5s/5 cases, are classified under 8507.80.90.00, as other accumulators 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.
Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.
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.
A/Manager, Tariff Policy Unit ‘B’
Trade Policy Division
- Date modified: