&&The goods are a 41.2m passenger crew boat with capacity for seven crew members and 90 passengers. The boat features an 8.7m beam, a cargo deck area of 140m2 and has a cruising speed of 20knts. The goods are designed for the transport of support personnel to and from remote worksites and are also equipped to transport deck cargo.

&&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 8901.90.99.00. This tariff classification number is correct.&&&&The Canadian International Trade Tribunal held in AP-2012-017 that the term "vessel" "commonly designates craft that can float and navigate on water." Ships, boats and other vessels are provided for in Chapter 89. The goods in issue are a vessel designed for the transport of both persons and cargo. Such vessels meet the terms of heading 89.01 and are specifically named in subheading 8901.90 as other vessels for the transport of both persons and goods. As the crew boat is not an open vessel, as defined in D10-13-3, and its dimensions do not exceed a length of 294.13m, tariff classification ---Other Other 8901.90.99 00 applies.