&&This decision is about the LED module that is used to make 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 LED modules are 250 mm x 250 mm, and made of white plastic with magnets and snap on mechanism. It is meant to be put in a support/power supply and to have a polycarbonate tile with various wall finishes as its external finish layer to make the complete Artmorph LED Panels.

&&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".&&&&Although the LED module in itself is only a part of the complete LED panel, it is already a monitor in itself, ready to reproduce the light signals that will be fed to it. Legal Note 2.(a) to Section XVI that state that:&&"[...] parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:&&&&(a) Parts which are goods included in any of the headings of Chapter 84 or 85 [...] are in all cases to be classified in their respective headings".&&&&Legal Note 7 to Chapter 85 states that heading 85.24 shall take precedence over any other heading in the Nomenclature for flat-panel display modules defined by Legal Note 7 to Chapter 85. Since this specific LED module is not designed to be incorporated into articles of other headings prior to use, it does not meet the definition of a flat-panel display module for the purposes of heading 85.24.&&&&Since the LED module #127S06250016 for the Artmorph LED Panels meet the Explanatory Notes to heading 85.28 for monitors classified under heading 85.28, it is classified under heading 85.28, as per GIR1. At the subheading level, since it meets “other monitors” but is not capable of directly connect to and designed for use with an automatic data processing machine of heading 84.71, it is classified under subheading 8528.59, GIR 1 and 6. At the tariff item level, it meets incomplete or unfinished colour monitors of tariff item 8528.59.30, as per GIR 1 and 6, and Canadian Rule 1.