&&The KR8 - Radiator Kit and KR15 - Radiator Kit are radiators designed solely for Yanmar 3TNV and Yanmar 4TNV engines, respectively.&&&&These engines are diesel engines for industrial applications (e.g. generators, construction equipment, pumps, etc.). Radiators operate by heat exchange using a fan mounted directly on the engine.

&&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 8503.00.90.99. This tariff classification number is incorrect.&&&&Heading 85.03 covers “Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02” and headings 85.01 and 85.02, respectively “Electric motors and generators (excluding generating sets)” and “Electric generating sets and rotary converters.”&&&&The products in question are not suitable for use solely or principally with the machines of heading 85.01 and/or 85.02. The KR8 - Radiator Kit and KR15 - Radiator Kit meet the definition of parts as set out in Memorandum D10-0-1, but as parts of Yanmar 3TNV and Yanmar 4TNV engines, which fall under heading 84.08: “Compression-ignition internal combustion piston engines (diesel or semi-diesel engines).” Specifically, these engines are classified under 8408.90, Other engines.&&&&Heading 84.09 covers “Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.”&&&&The products in question fall under this description.&&&&Accordingly, as the KR8 - Radiator Kit and KR15 - Radiator Kit are radiators designed solely for Yanmar 3TNV and Yanmar 4TNV engines, they are classified under 8409.99.00.90, based on GIR 1 and 6.