Child Check-Mate System Inc.
3406, Frank-Kenny Rd
Ottawa, ON K4B 1J3
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Rachid Lakhal of UPS Supply Chain Solution for an advance ruling on the tariff classification of a Child Check-Mate System, Item #EP 1. This product is manufactured by/exported from Best Creation Technology Ltd., Kwun Tong, Kowloon, Hong Kong.
According to the documentation and sample provided, the product is a sound-based electronic warning system to be installed in a motor vehicle (school bus). The product emits an audible signal that is intended to remind the driver to do a visual check for children before shutting down the engine of the vehicle. It functions in conjunction with a rear vehicle transmitter (RVT) installed at the back of the school bus, which acts as a reset button for the alarm system.
Analysis and Justification
Heading 85.12 provides for electrical lighting or signaling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. The Explanatory Note (EN) to heading 85.12 states that the heading covers "electrical apparatus and appliances specialized for use on cycles or motor vehicles for lighting or signaling purposes." The Child Check-Mate System, being an electronic audible signal generator used in a motor vehicle, is considered to be sufficiently similar in function to other products enumerated in the EN to heading 85.12 it would be most appropriately classified in this heading.
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.
Respecting the above factors, this product is classified under tariff classification number 8512.30.90.00 in accordance with GIR 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 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. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: