&&The product is a programmable video processor meant to send video signals to a variable number of decorative LED tiles to achieve the desired luminous effect. According to the information provided, the processor needs to be linked to a computer or another data processing device in order to be installed and programmed.

&&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 classification under heading number 84.71. This heading is incorrect.&&&&Heading 84.71 covers, among other things, "automatic data processing machines". The Explanatory Notes 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.