&&This decision is about LED Panels that are a part of a wall lighting system. There are two panel sizes: regular and mini. The difference is in the number of LED modules hosted by a single mounting frame. It varies from 1 for the mini, to 4 for the regular. Each panel is made up of 3 main and essential parts:&&&&1) The mounting frame: It is made of glassfiber-armoured polymer. It host the LED modules (1 or 4 per frame) and acts as a power supply.&&2) The LED modules: 250mm x 250 mm, white plastic with magnets and snap on mechanism.&&3) 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.&&&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled "Decision".&&&&The LED Panels meet the terms and description of the Explanatory Notes to heading 85.28 for monitors, not incorporating television reception apparatus. As such, they are classified under heading 85.28 as per GIR1.&&&&The LED Panels cannot be linked directly to an automatic data processing machine of heading 84.71. Instead, they have to be linked to a programmed processor of 8528.71 to receive their signal. Each complete panel is therefore considered as an “other monitor with flat panel screen” of 8528.59.30.