&&The "All-Electric Saf-T-Liner C2 Jouley" is an electric school bus, which has a passenger capacity of up to 81 persons. It is propelled by an electric motor, has a two-speed transmission and estimated operating range of up to 138 miles. This vehicle can charge in approximately three hours, supply power back to the power grid using vehicle to grid (V2G) technology and has an energy capacity of 226 kWh. Other features include: 0-60 mph acceleration in 49 seconds (depending on the final drive rear axle ratio), 295 peak horsepower and a top speed of 65 mph.

&&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 application for an advance ruling, you suggested tariff classification number 8702.40.10.00. This tariff classification number is correct.&&Heading 87.02 provides for motor vehicles for the transport of ten or more persons, including the driver. The explanatory notes to this heading states that it includes motor buses, coaches, trolleybuses and gyrobuses. They further state, in part, "[t]he vehicles of this heading may have any type of motor (internal combustion piston engine, electric motor ...". The good at issue is a motor vehicle, for the transport of 16 or more persons, with an electric motor for propulsion; therefore, it meets the terms of Tariff Item 8702.40.10.