Motivazione CBSA
&&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 8528.52.00.00. This tariff classification number is incorrect.&&&&Heading 85.28 includes monitors and projectors, not incorporating television reception apparatus. The Explanatory Notes to this heading state that the monitors and projectors utilize different technologies, including LCD, and they may be capable of receiving a variety of signals from different sources. The subject good utilizes LCD technology and it does not incorporate television reception apparatus; therefore, it meets the terms of the heading.&&&&Subheading 8528.52 provides for monitors capable of directly connecting to and designed for use with an automatic data processing machine (ADPM) of heading 84.71. In order to meet the terms of this subheading, a monitor must meet two conditions. It must be: 1) capable of directly connecting to an ADPM and 2) designed for use with an ADPM. Although the subject monitor meets the first condition, it does not meet the second.&&&&Based on the information available, the good is not specifically designed to be used with ADPMs of heading 84.71, rather, it to be used with medical devices of Chapter 90. Although the monitor has inputs that enables it to connect to a ADPM, it is not “designed for use with an automatic data processing machine of heading 84.71;” therefore, it does not meet the terms of Subheading 8528.52 and it falls under the residual Subheading 8528.59. Tariff Item 8528.59.30 provides for other monitors with a flat panel screen. The subject medical monitor has a flat panel screen; therefore, it is classified under 8528.59.30.00.
