&&The product is a guitar pickup. It uses an Alnico 5 bar magnet with wax potting, nickel silver bottom plate and 4-conductor lead wire. This model is the standard humbucker spacing for 6- String.&&&&The product is to be embedded in the bridge of an electric guitar, right beneath the strings.

&&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 9209.92.10.20. This tariff classification number is incorrect.&&&&The guitar pickup meets the definition of a part as per Memorandum D10-0-1, and it is suitable for use solely with the electric guitars of heading 92.07. Accordingly, and since it is not excluded by any Section of Chapter Note, it falls under heading 92.09.&&&&However, sub-heading 9209.92 accounts for "Parts and accessories for the musical instruments of heading 92.02". Heading 92.02 covers "Other string musical instruments (for example, guitars, violins, harps)", and as per the Explanatory Notes to that heading, electronic instruments such as guitars without sound-boxes fall in heading 92.07.&&&&Accordingly, the JB Model Hot-Rodded Alnico V Humbucker Bridge Pickup 11102-13B (SH-4) is classified under 9209.94.10.00, Parts and accessories for the musical instruments of heading 92.07, Parts and accessories for use in the manufacture of guitars, banjos or mandolins, the sound of which is produced or must be amplified electrically.