&&The product under review is an Electric Battery Powered Golf Cart with a 5KW(AC) Mahler motor and a lead-acid and lithium battery. The onboard charger is 48V/25A. This golf cart has a 4 passenger capacity and weighs 740kgs. Maximum speed is 25mph.

&&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 8703.10.90. This tariff item level classification number is correct.&&&&The product under review is a golf cart. Golf carts are named in the Tariff. The Electric Powered Golf Cart meets the terms of 8703.10.90.11 as per GIR 1.