&&The goods are two models of batteries and chargers manufactured in China which are then assembled into packs by the exporter in America. Each model includes the same 4-amp NiMH/LiPo balance charger. The 2985-2S model includes a 3000 mAh 7.4-volt 2-cell LiPo battery while the 2985-3S model includes a 5000 mAh 11.1-volt 3-cell LiPo battery. The chargers come with a cord and power supply and automatically determine the type of iD-equipped battery being charged for optimal charging. They also sport an LED progress indicator. The batteries measure 155mm x 25mm x 45mm. To use, the charger is plugged into a 120V AC power source via a USB-C power supply. The DC battery is connected to the charger and then the charger uses the AC power supply to charge the battery using its charging circuitry. These goods are for use solely with hobby grade remote control (RC) cars.

&&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.&&&&*** UNDER REVIEW ***