Mr. Bin Wang
3159 Underhill Avenue
Burnaby, BC V5A 3C8
Date of issuance of ruling: March 29, 2017
This is in response to your request for an advance ruling on the tariff classification of the Select Rail (Item No. HOP-SSR). This product is exported by Hopergy Photovoltaic Technology, Xiamen, China.
|Effective Date:||March 29, 2017|
The product at issue is a hollow aluminum alloy rail specifically designed for use in a solar racking system which is designed to hold photovoltaic panels. The rail weighs 0.82 kilograms and is 1000 millimeters in length. The rail itself will not undergo any further processing once it has been imported into Canada.
Analysis and Justification
The rail is part of a solar racking system which is a structure composed of numerous different components. Once the solar racking system is put in position it will remain in that position.
Heading 76.04 was considered as it provides for aluminum bars, rods and profiles. The Explanatory Notes to this heading, however, state that it does not cover as per exclusion note (a), rods and profiles, prepared for use in structures (heading 76.10).
This product meets heading 76.10 which provides, in part, for aluminum plates, rods, profiles, tubes and the like, prepared for use in structures. The Explanatory Note to heading 76.10 states that the provisions of the Explanatory Note to heading 73.08 apply, mutatis mutandis, to this heading.
The Explanatory Note to heading 73.08 states the following:
“This heading covers complete or incomplete Metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-called universal plates, hoop, strip, forgings or castings, by riveting, bolting, welding, 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 Select Rail (Item No. HOP-SSR) is classified under 7610.90.90.90 by application of GIR 1.
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
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