&&The “Heatsink with wiring assembly, part numbers P-RA35-CCT-HS, P-RA35-DTW-HS and P-RA35-HS” are components used in specific Liteline Luna LED RA35 model light fittings. The good is designed to absorb and dissipate excess heat generated by the LED light source to manage the temperature of the LED chip. The good prevents damage to the light fitting, extends the light fittings lifespan and optimizes performance. The good contains a wiring assembly to connect the light fitting to the hardwire box which is connected to the power supply. The good contains a correlated colour temperature (CTT) switch which allows the option to select the colour temperature measured in Kelvin (K) with options of 2700 K, 3000 K, 3500 K , 4000 K or 5000 K. The good is composed of 100% 1060 aluminum and part number P-RA35-CCT-HS weighs 0.126 kg and part numbers P - RA35-DTW-HS and P-RA35-HS-W weigh 0.111 kg.

&&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 9405.99.00.00. This tariff classification number is correct.&&&&The good is designed solely for use in specific lighting fittings. It dissipates heat generated by the lighting fitting preventing damage and optimizes performance. The good connects the lighting fixture to the power supply and allows for different colour temperatures of the LED light within the fixture. Memorandum D-10-0-1 - Classification of Parts and Accessories in the Customs Tariff offers guidance to the classification of parts. The good meets the criteria of paragraph 2(c) and 26 of Memorandum D10-0-1 as the good is specifically designed to form a complete unit with the lighting fitting, has no alternative function other than being a heatsink for the lighting fitting, is necessary for the safe and prudent use of the unit and is committed to the use of the lighting fitting. The good is not excluded by Legal Note 1(d) to Section XX which excludes parts of general use, as defined in Note 2 to Section XV, of base metal or similar goods of plastics. The good is considered a part of an LED light fitting.&&&&Heading 94.05 provides a more specific description of the LED light fitting than 85.43, as the term “lighting fittings” is not found in Chapter 85. The good is not excluded from classification by Legal Note 1(f) to Chapter 94. The Explanatory Notes to heading 94.05 indicate that the lamps and lighting fittings of this group can be constituted of any material and use any source of light. Inclusionary Explanatory Note (1) to heading 94.05 covers “lamps and lighting fittings normally used for the illumination of rooms” and specifically lists ceiling lamps. The good being a part not specified elsewhere is classified in heading 94.05 as “Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included”. The good being a part is named under suppressed subheading 9405.9X as “Parts” and not made of glass or plastics is placed under residual tariff classification 9405.99.00.00 as “Other”.