&&The product presented is an Intelligent Electronic Device (IED) designed for protection, monitoring and control of overhead electric lines and cables. Its power handling capacity is under 1000V. From the outside, it is a metal box equipped with a digital screen and various control buttons. Inside the box are various printed circuit board assemblies, switches, relays and indicators. It is delivered pre-configured and set with default parameters for fast and efficient commissioning but its programming can be modified using a computer and a specialized software.

&&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 8537.10.39.92. This tariff classification number is incorrect.&&&&According to the information provided, the function of the product is the routing of information and control signals throughout a data network that serves to monitor and control the power transmission system. In addition, the product provides protection to an electrical system by triggering a relay, if needed.&&&&The product meets the of heading 85.37 and, being for a voltage not exceding 1000 V, it is classified under subheading 8537.10.&&&&The product cannot be classified under tariff item 8537.10.39 because it is used for routing and controlling signals, and for protecting electrical systems by triggering a relay, if needed, rather than for use with machinery or equipment. Therefore, the only possible tariff item in which the product can be classified is 8537.10.99.