&&The Brother MFCJ6945DW INKvestment is a desk-top 4-in-1 colour inkjet printer with touch screen suitable for home office and small business. It is able to print, copy, scan and fax and can connect to a computer or computer network. It has an 11"x17" ledger and a 3.7" colour touchscreen. Its overall dimensions are 57.4 cm X 37.85 cm X 47.75 cm with a weight of 24.09 kg.

&&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 8443.32.00.10. This tariff classification number is incorrect.&&&&There is no question that the Brother MFCJ6945DWINKvestment meets the terms of heading 84.43 and is classified therein because this heading provides for, among other goods, "Other printers, copying machines and facsimile machines, whether or not combined”.&&&&Taking into consideration that the Brother MFCJ6945DWINKvestment performs the functions of printing, copying, and facsimile transmission, and that it is capable of connecting to an automatic data processing machine or to a network, the Brother MFCJ6945DWINKvestment meets the terms of subheading 8443.31, is classify therein; as a result, no other subheading can be considered.