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 Generatr S100 portable power pack. This product is manufactured by Ascent Solar, Thornton, CO, USA.
The good is the EnerPlex Generatr 100 portable power pack. It includes a 94 watt-hour battery designed to power and charge mall-to-medium electronics, like laptops, phones, music players, and cameras. The unit includes an integrated power inverter to output power via standard 3 prong 110V AC outlet, 19V DC output, 12V DC output, and 2 5V USB outputs. The unit can be charged directly from a standard AC. wall outlet with the included cable or by EnerPlex solar panels (not included).
Analysis and Justification
Section XVI covers electrical equipment. Note 3 to the Section XVI states that “unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”.
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. This Note provides for inverters, which convert direct current to alternating current and direct current converters, which convert direct current to different voltages as examples of apparatus covered by this heading.
Heading 85.07 covers electric accumulators. Electric accumulators are rechargeable batteries used to store electricity and supply it when required.
The EnerPlex Generatr S100 portable power pack is a composite machine consisting of an accumulator of heading 85.07 and a static converter of heading 85.04. This good is intended to supply power to a variety of devices with varying power and voltage requirements; therefore, it is the static converter component which performs the principal function of the good for the purposes of Note 3 to Section XVI.
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.
EnerPlex Generatr S100 portable power packs are classified under 8504.40.90.93 as other static converters, in accordance with General Interpretative Rules 1 (Note 3 to Section XVI) 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: