&&According to the information provided, the product is a pharmaceutical plastic cap assembly machine for patient samples used in PCR diagnostic tests.&&&&In addition to the main section, which assembles the caps, the machine comprises a feeder, an orienting bowl, a conveyor, a robotic section, a wheeled bagger, and other accessories.&&&&The machine is imported unassembled.

&&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 8477.80.00.00. This tariff classification number is correct.&&&&According to Note 3 to Section XVI: “Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.”&&&&In addition, as defined in Note 4 to Section XVI: “Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. ”&&&&The product’s main function is the assembly of plastic caps used for patient samples for PCR diagnostics in the pharmaceutical industry. It is therefore considered as machinery for the manufacture of plastic products of heading 84.77.&&&&Consequently, the pharmaceutical plastic cap assembly machine is classified under 8477.80.00.00, according to GIRs 1, 2(a) and 6.