&&Based on the information provided the product in issue is a wearable multifunction device. It incorporates a watch, timer, alarm, fitness tracker, heart rate monitor and GPS navigation. The goods feature a 1.2" touchscreen LCD display, are powered by rechargeable Li-ion battery and are fully assembled at the time of import. The smartwatch may be wirelessly paired with a smartphone via Bluetooth to receive and display notifications, and allows access to data on an accompanying app via Wi-Fi.

&&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 8517.62.00.00. This tariff classification number is incorrect.&&&&The goods at issue are composite in nature performing different functions and are not provided for in any one heading of the Customs Tariff.&&&&The goods are designed and marketed with a strong focus to independently track biometric data, satellite GPS positioning and fitness activities with smart features that may be wirelessly synchronize with an app on the user’s smartphone. The wireless connectivity is not required for the product to function as intended.&&&&Multiple headings cover parts of the functionality of the good and no one heading describes the complete good.&&&&Since more than one heading is being considered, GIRs 1, 2(a), and 2(b) cannot be applied. The headings that merit consideration are:&&&&Heading 85.17: the good performs certain functions related to apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network.&&&&Heading 85.26: the good has the capability of using satellite global positioning.&&&&Heading 90.25: the good has the ability to display the temperature using a built in thermometer.&&&&Heading 90.29: the good has the ability to do sleep monitoring, blood oxygen testing, heart rate monitoring, sports tracking and training evaluation.&&&&Heading 91.02: the good displays the date and time, can set timers and alarms, and acts as a stopwatch.&&GIR 3(a) cannot be applied because none of the headings identified provides a more specific description to cover the whole good.&&&&Headings 85.17, 85.26, 90.25 and 91.02 equally merit consideration and as a result, GIR 3(b) cannot be applied. Accordingly the goods are classified in the heading that occurs last in numerical order by the application of GIR 3(c). This determination is supported by a 2023 Compendium of Classification Opinion (CCO 9102.12 /1), in which the WCO classified a similar smartwatch in heading 91.02.