&&The product consists of a steel clamping collar and a self-aligning ball bearing with rubber cushion. It is used to support and guide the drive shaft of a motor vehicle for the transport of goods.

&&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 8483.30.00.29. This tariff classification number is incorrect.&&&&The bearings and cushions are designated under the terms of heading 84.83. The Explanatory Notes to heading 84.83 specify that transmission components of the kind described under this heading, other than components constituting integral parts of engines or motors, are excluded from this heading when they are identifiable as solely or principally for road vehicles or aircraft Section XVII). Furthermore, according to Note l to Section XVI, articles of Section XVII are not covered by Section XVI. As the product is intended for vehicles other than railway or tramway rolling-stock of Chapter 87 under Section XVII, it is excluded from classification under heading 84.83 according to Section XVI.&&&&The product is a part identifiable as for the motor vehicles of headings 87.01 to 87.05 and is not excluded by the Notes to Section XVII. Parts of these vehicles are classified under subheading 8708.9X. As the product is not covered by the terms of the preceding subheadings, it is classified under residual subheading 8708.99.