Обоснование CBSA
&&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 8543.70.98.60. This tariff classification number is not found in the Canadian Customs Tariff and is incorrect.&&&&General Explanatory Note (A) (3) Chapter 85 (A) indicates "This Chapter covers ... Certain machines and appliances which depend for their operation on the properties or effects of electricity, such as its electro-magnetic effects, heating properties, etc. (headings 85.05, 85.11 to85.18, 85.25 to 85.31 and 85.43)."&&&&The first paragraph of the Explanatory Notes to 85.43 reads, in relevant, part: "This heading covers all electrical appliances and apparatus, not falling in any other heading of this Chapter, nor covered more specifically by a heading of any other Chapter of the Nomenclature, nor excluded by the operation of a Legal Note to Section XVI or to this Chapter "&&&&The second paragraph of the Explanatory Notes to heading 85.43 reads: "The electrical appliances and apparatus of this heading must have individual functions. The introductory provisions of Explanatory Note to heading 84.79 concerning machines and mechanical appliances having individual functions apply, mutatis mutandis, to the appliances and apparatus of this heading."&&&&The Introductory provisions of the Explanatory Notes to heading 84.79 read: "This heading is restricted to machinery having individual functions, which:&&(a) Is not excluded from this Chapter by the operation of any Section or Chapter Note.&&and (b) Is not covered more specifically by a heading in any other Chapter of the Nomenclature. and (c) Cannot be classified in any other particular heading of this Chapter since:&&(i) No other heading covers it by reference to its method of functioning, description or type.&&and (ii) No other heading covers it by reference to its use or to the industry in which it is employed. or (iii) It could fall equally well into two (or more) other such headings (general purpose machines)."&&&&The Grabba X Series being a biometric scanning device, when mounted to an Android smartphone, collects data from a scanned passport, a biometric fingerprint, or another collection technology available on the device. It is not excluded from Chapter 85 by any Section or Chapter Notes. It is not covered more specifically by a heading in any other Chapter of the Customs Tariff. No other heading of Chapter 85 covers its method of functioning, description or type, or its use or the industry in which it is employed. Therefore, the good meets the requirements to be classified in heading 85.43.&&&&Moreover, the good is classified as "other machines and apparatus" in subheading 8543.70 because it is not included in any of the preceding subheadings.
