&&The "Growatt MIN 10000TL-X" is an on-grid residential photovoltaic inverter that converts the DC current generated by the photovoltaic (PV) modules to grid compliant alternating current and performs single-phase feed-in into the electricity grid or a local off-grid electrical network. The good has an input maximum 15000W photovoltaic power. The maximum DC voltage is 600V. The good has 3 Maximum Power Point Trackers with PV strings per MPP trackers (1/1/2) that have a maximum input current per MPP tracker of 13.5/13.5/27 amps and a maximum short-circuit current per MPP tracker of 16.9/16.9/33.8 amps. The max AC apparent power is 10000VA, nominal AC voltage range of 220V/160-300V and AC grid frequency range of 50/60Hz. It has rated output current of 43.5 amps with a max output current of 45.5 amps. The good has a width of 425mm, height of 387mm and depth of 180mm, and the weight is 20kg.

&&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 8538.10.00.00. This tariff classification number is incorrect.&&&&Heading 85.38 provides for "Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37". The good is a static converter and is found under heading 85.04 of the Customs Tariff which provides for "Electrical transformers, static converters (for example, rectifiers) and inductors". The Explanatory Notes to heading 85.04 provide guidance for the classification of static converters, including inverters. The good is a static converter of subheading 8504.40. The good is not found in preceding tariff items and falls to residual tariff item 8504.40.90 as "Other". The good has a current rating less than 100 amps, is not a battery charger, and as it converts DC to AC is not considered power supplies it falls to residual statistical suffix 8504.40.90.99 as "Other".