&&According to the information provided, the products under review are battery-operated, wearable electronic device in the form of a wristwatch. They will be imported in two different models : The Indestructible Smartwatch (SKU: Njord-watch-pro) and APEX Smartwatch (SKU: apex-smartwatch-orange). The goods are a multi-functional device that has a radio transceiver accessing open wireless technology, through Bluetooth® v5.0, for the capability of pairing with compatible devices. The user interacts with the device by touching and swiping with a finger on the surface of the display. These products and mobile devices communicate through an Android application (app). Both devices have a 1.32 inches in-plane switching (IPS) touch-sensitive, display, a central processing unit (CPU) with random access memory, internal flash memory (firmware only) , a motion sensor (accelerometer), barometer sensor, gyroscope sensor, heart rate monitor, SpO2 sensor and a compass sensor. Both products have a microphone and a speaker built into the device to allow hand free communications.

&&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 8517.62.00.90. This tariff classification number is correct.&&&&According to the product description and information provided, the Indestructible Smartwatch and the APEX Smartwatch are both battery-operated watches that allow the user to transmit voice or other data to communication over a wireless network. In this case, this description does meet the terms of Heading 85.17 : “[…] ; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), […].” and Heading 91.02 : “Wrist-watches, pocket- watches and other watches, including stop-watches, other than those of heading 91.01.” Therefore, both headings (85.17 and 91.02) must be taken into consideration while determining the right classification of the goods at issue.&&&&Furthermore, the general rule of interpretation (GIR) 3 (a) cannot be applied, because either heading 85.17 or heading 91.02 provides a more specific description to cover these goods. In this case, the product at issue allows the user to answer and make phone calls, through the smartphone’s cellular connectivity, using the smartwatch's integrated microphone and speaker. Accordingly, GIR 3 (b), applies since the essential character must be given to the ability of the smartwatch to allow different forms of communications over a wireless network thought the user's cell phone while allowing him to wear and use it like a regular watch (Heading 91.02).&&&&This determination is supported by Compendium of Classification Opinions (CO 8517.62 /20 to 23) issued by the World Customs Organization in 2015.