&&The product is a USB scanner control card. According to the information available, it is an electronic card installed in laser marking machines. The product is part of the scanner control system of the optical heads and the device that opens and closes the laser. It is made up of a printed circuit that has a large number of discrete components. The product is incorporated into the client’s machines, which are generally equipped with a control screen (or human machine interface (HMI)), enabling users to communicate with the USB scanner control.

&&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 8542.31.00.00. This tarif classification number is incorrect.&&&&According to the planned use, the product does not meet the requirements of Note (C)(1) of Chapter 84 because it is not of a kind solely or principally used in an automatic data processing system. As a result, it cannot be considered for classification under heading 84.71.&&&&Heading 85.42 (Electronic integrated circuits) does not apply because, barring some exceptions, sets derived from the assembly of one or more discrete components on a formed carrier, such as a printed circuit, are manufactured for use beyond that provided for in Note 12 of Chapter 85.&&&&In addition, this product cannot be classified under heading 85.37 because it is not intended for electric control or the distribution of electricity.&&&&Laser marking machines are products that fall under heading 84.56: “Machine-tools for working any material by removal of material, by laser.” Parts and accessories identifiable as being suitable for use solely or principally by machines under headings 84.56 to 84.65 are classified under heading 84.66. Since no heading provides specifically for the USB control card in question, the USB control card meets the requirements of the classification covering the machine in which it is to be installed (the laser marking machine) and is thus classified under heading 84.66 by application of GIR 1 and Note 2(b) of Section XVI.