30 Emilien Marcoux, Suite 101
Blainville, QC J7C 0B5
Date of issuance of ruling: December 22, 2016
This is in response to a request submitted on your behalf by Eurofret Canada Inc. for an advance ruling on the tariff classification of an Orlaco 7-inch RLED built-on monitor. This product is manufactured by/exported from Intl Headquarters Orlaco Products B.V., Barneveld, Netherlands.
|Effective Date:||December 22, 2016|
The product at issue is the Orlaco 7-inch RLED Monitor. This built-on monitor can be used in vision solutions for machines, vehicles and vessels with an Orlaco UNI vision system. The monitor is shock and vibration-proof, automatically adjusts the brightness of the image to the ambient light, has a mirror-image correction and offers the ability to add mark lines per camera on the image for optimum assessment of the distance between the machine or the vehicle and any objects. The specifications of this product are an automotive 7 inch TFT-LCD module with LED backlight display, a connector Orlaco 4-pins female (camera input) and a video multi cable, a power multi cable. The resolution of this monitor is WVGA 800 x R.G.B. x 480 pixels and the housing of this product is made of aluminum and high impact automotive synthetic thermoplastic polymer.
Analysis and Justification
Heading 85.28 includes: “Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.”
The Explanatory Note to heading 85.28, Part (B) Monitors other than those of a kind solely or principally used in an automatic data processing system of heading 84.71, reads, in part: “This group includes monitors which are receivers connected directly to the video camera or recorder by means of co-axial cables, so that all the radio-frequency circuits are eliminated….They can, moreover, have separate inputs for red (R), green (G) and blue (B), or be coded in accordance with a particular standard (NTSC, SECAM, PAL, D-MAC, 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.
The Orlaco 7-inch RLED Monitor at issue is classified in 8528.59.90.00 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
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