&&MC1500 is a computer controlled battery charger for use primarily in automobile repair depots and dealerships. It contains a large printed circuit board around a central aluminum heat sink and is encased in a grey aluminum box that includes two handles for portability. The MC1500 is fed from the mains power supply and transforms the connected alternating current(AC) voltage into direct current(DC) voltage. The power section is fitted with an isolating transformer to ensure that the output voltage is electrically isolated from the mains supply. The earlier modes of the MC1500 output either 12 volts at up to 80 Amps or 24 volts at up to 40 Amps. There are also revised more powerful models that put out either 12 volts at up to 100 Amps or 24 volts at up to 50 Amps. The maximum output for the MC1500 is 1500 Watts. There is an LCD display on the front panel and several soft touch switch/buttons for menu selection and to turn it on and off. It can be programmed for a range of voltages and currents as well as for different styles of batteries (lead-Acid, Gel, Lithium et cetera). The MC1500 is primarily used by BMW auto dealerships.

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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.&&&&In your request for an Advance Ruling you proposed tariff classification under8504.40.90.92. This tariff classification number is incorrect.&&&&There is no question that the Eltek MC1500 meets the terms of heading 85.04 as being an electrical static converter because it is used to convert electrical energy in order to adapt it for further use (changing the input 120 volts AC to output 12, 24, and 36volts DC).&&&&In addition to being used as a battery charger, according to the user's manual, the Eltek MC1500 can also be used as an external power supply for motor vehicles because it is suitable for trickle charging the vehicles' electrical system during diagnosis. This additional capability allows the user to do diagnosis without depleting the motor vehicles' battery, which makes the Eltek MC1500 a power supply.