&&The goods are described as the Model 45UV5-1009 UV Self-check flame scanner, and Model UV1A6 UV Flame Scanner. The goods are designed to emit an electrical signal when their viewing tube detects a flame in its view. The goods are used in boilers, dryers, mining, mineral processing, steel mills, pulp and paper mills. The device is a sealed unit containing a tube filled with Ultraviolet sensitive gas containing two electrodes. When Ultraviolet radiation from a flame falls on the gas in the tube, the gas becomes conductive causing an electrical circuit to bridge the two electrodes. The resulting electrical signal is transmitted via wires to a separate control device. The flame scanner indicates the presence, absence and intensity of the flame being monitored. The only difference indicated between self-check and non-self-check model is a flap that can block the viewing tube to determine correct functioning of the device.

&&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 9031.49.90.00. This tariff classification number is correct.&&&&Heading 84.71 was considered:&&84.71 — Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.&&&&The goods do not meet the terms of this heading. The goods do not process data. The device is optical in nature, however the function of the device does not allow it to transcribe, read, or process data. Further, Legal Note 1. (m) to Section XVI excludes from classification any articles of Chapter 90.&&&&Heading 90.13 was considered:&&90.13 — Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.&&&&The goods are an optical instrument designed to detect UV light. However, Chapter 90 Legal Note 5 directs classification to heading 90.31:&&“5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.”&&&&Heading 90.31 was considered:&&90.31 — Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors.&&&&The goods meet the terms of this heading. The goods are optical devices intended to measure or check for the presence of UV light emitted by a burner or flame. The goods are not specified or elsewhere included in the Chapter, excepting Heading 90.13 from which the goods are excluded by way of a Legal Note.&&&&First-level subheading 9031.4x - Other optical instruments and appliances: was considered. The goods meet the terms of the first-level subheading as they are an optical instrument.&&&&The goods do not meet the terms of second-level subheading 9031.41 -- For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits).&&&&Classification falls to residual second-level subheading 9031.49 -- Other.&&&&The goods do not meet the terms of tariff item 9031.49.10 --- Co-ordinate measuring machines.&&&&Classification falls to residual tariff item 9031.49.90 --- Other.&&&&The goods are not further divided at the statistical suffix level, and are classified under statistical suffix 00.