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 EnerPlex Kickr solar chargers. This product is manufactured by Ascent Solar, Thornton, CO, USA.
The goods are EnerPlex Kickr lightweight weather resistant solar chargers. Four specific models are included in the ruling request, the Kickr II, Kickr II+, Kickr IV, and Kickr IV+. The Kickr II models incorporate two solar cell panels to produce 3 watt 5 volt system regulated 0.6 amp direct current output via a single USB port. The Kickr IV models incorporate four solar cell panels to produce 6 watt 5 volt system regulated 1.2 amp direct current output via a single USB port. The two plus models also incorporate an integrated 500 mAh battery embedded in the sleeve to ensure continuous charging when the sun becomes inaccessible. The solar panels are made from copper indium gallium selenide (CIGS) cells mounted on a plastic backing allowing the panels to be flexible, lightweight, and rugged.
In all four models the panels, supporting circuitry, and electrical components are housed in nylon sleeves. The sleeves also incorporate pockets to hold portable electronic devices and their cables for transport and charging. The sleeves also fold for easy storage and include grommets and elastics to allow them to easily attach to bikes, backpacks and more.
Analysis and Justification
Kickr solar chargers are composite goods consisting of a nylon sleeve of heading 42.02, a solar generator of heading 85.01, and in the case of the plus models, accumulators of heading 85.07. In looking at the nylon sleeves, it is evident that they perform a subservient role to the solar generator in the goods purpose. The nylon sleeve contains pouches, zippers and other features consistent with travel bags, wallets and other similar items. However, in the case of the goods at hand, the sleeves form the housing for the solar cells and supporting circuitry, and the pouches and other features of the sleeves are all in direct support of the goods purpose of charging a portable electronic device via the solar generator.
Regard is given to the Explanatory Note to heading 85.01, which states the heading “covers photovoltaic generators consisting of panels of photocells combined with other apparatus, e.g., storage batteries and electronic controls (voltage regulator, inverter, etc.)”.
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.
EnerPlex Kickr solar chargers are classified under 8501.31.00.90, as direct current generators of an output not exceeding 750 watts in accordance with General Interpretative Rules 1, 3(b) 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: