&&The product is a LED lighting system design to blend into the environment. It is made of a programmable processor, and of LED panels covered by textured translucent polycarbonate tiles imitating a wide variety of wall finish (wood, stone, metal, etc.). It is imported all together in customs numbers corresponding to specific projects.

&&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.&&&&Legal note 4 to Section XVI states that: "Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function".&&&&Heading 84.71 covers, among other things, "automatic data processing machines". The Explanatory Notes (EN) to heading 84.71 state that: "machines which operate only on fixed programs, i.e., programs which cannot be modified by the user, are excluded even though the user may be able to choose between a number of such fixed programs". Therefore, as by itself the processor can only play the pre-programmed modes, it is excluded from Heading 84.71.&&&&According to the EN to Heading 85.28 under (D)(1) Reception apparatus for television includes: "apparatus whether or not designed to incorporate a video display or screen" that [...] receive signals and convert them into a signal suitable for display. [...]&&&&These receivers are intended to be used with video recording or reproducing apparatus, monitors, projectors or televisions".&&&&Similarly, signals are programmed into the Artmorph processor that converts them to the LED panels for display.&&&&This reception apparatus, with color flat panel screen (which are the LED panels of this system) imported together as a system is therefore classified as product of Heading 8528.72: "-Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus, - -Other, colour".