&&The product is a rechargeable lithium-ion battery for e-bikes. It operates with a nominal voltage of 36 volts and an energy capacity of 400 Wh, powering the bike’s electric motor. It consists of cells connected in parallel series, each containing lithium-nickel-cobalt oxides as cathode and graphite as anode, all in a sealed plastic casing.&&&&This battery is designed as a compact tubular module, housed directly in the bicycle frame (integrated into the downtube). It connects to the system via a specific Bosch connector, which ensures both power transmission and communication with the control unit and charger.&&&&The battery is inserted into the bicycle frame via its dedicated compartment and secured by a secure locking mechanism. It can be recharged using a Bosch external charger, plugged directly into the dedicated charging socket.

&&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 8507.60.20.00. This tariff classification number is incorrect.&&&&An electric bike is not a motorcycle. The motorcycle is an “automotive” vehicle, essentially characterized by the fact that it moves by itself. The electric bike is first and foremost a cycle whose wheels are operated by pedals, but which also contains a motor as an auxiliary feature.&&&&In the terms of heading 87.11 as well as in the Explanatory Notes to the heading, a distinction is made between motorcycles and “cycles fitted with an auxiliary motor.” Although both are classified under 8711.60, they are separate vehicles. Tariff item 8507.60.20.00 is strictly reserved for electric accumulators to be used as the main power source for electric motorcycles. “Cycles fitted with an auxiliary motor” are not named in these terms and are therefore excluded from 8507.60.20.00.&&&&The product under assessment is an electric accumulator under heading 85.07. Because this is a lithium-ion battery, it falls under sub-heading 8507.60.&&&&In conclusion, since electric bicycles are not motorcycles, the Bosch CompactTube 400 | 36V | 400 Wh battery is excluded from 8507.60.20.00 and classified under 8507.60.90.00, Other.