&&This decision is about 2 of the main parts of the Artmorph LED Panels (Regular and Mini). These Panels are classified as "other monitor" of 8528.59. They are part of the Artmorph Luminous Wall System. The parts are:&&&&1) The mounting frame: It is made of glass fiber-armoured Polymer and can host between 1 (Artmorph Mini) and 4 LED modules. It also acts as a power supply.&&&&2) The Surface: 250mm x 250mm, it is made to fit on the LED modules. The product is made of polycarbonate and can imitate many wall finishes (stone, wood, metal, etc). Although it may look opaque, it is transparent enough to let the light from the LEDs go through to create light effects.

&&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.&&&&The Artmorph LED Panels considered as "other monitor with flat panel screen" of heading 85.28.&&&&Parts suitable for use solely or principally with the apparatus of headings 85.24 to 85.28 are classified under 85.29. Since the mounting frame and the Surface are parts suitable for use solely or principally with the Artmorph LED Panels, they are classified under heading 85.29 as per GIR1.