&&The goods are base plates designed to properly cap the end of a truss. Their dimensions are 2' x 2' and they are made of black powder coated steel. They can be used in complete truss systems or in single truss structures (“truss totem”). The trusses are made of aluminum and the truss structures/truss systems are to be used mostly for events and entertainment (for example, to support lighting or sound apparatus at concerts, trade shows, etc.). The base plates are said to have no other use than providing support for the trusses.

&&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 7308.90.00.99. This tariff classification number is correct.&&&&Heading 73.08 accounts for “Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel”, and as per the Explanatory Notes to that heading, it includes metal structures usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-called universal plates, by riveting, bolting, welding, etc. It is further specified that the heading also includes products such as adjustable or telescopic props, tubular props, extensible coffering beams, tubular scaffolding and similar equipment. The aluminum truss structures/truss systems meet this description and, since the provisions of the Explanatory Note to heading 73.08 apply, mutatis mutandis, to heading 76.10, they qualify as aluminum structure of heading 76.10.&&&&As per the Explanatory Notes to 73.08, the heading also covers parts such as flat-rolled products, “wide flats” including so-called universal plates, which have been prepared for use in structures. Item BP0053 : Global Truss Base Plate 2.2S F24 is a steel plate designed, manufactured and marketed to be used solely as a support for the above mentioned aluminum truss structures/truss systems. It enhances the host goods by providing additional support capabilities. Therefore, it is classified under 7308.90.00.99 as a plate, of iron or steel, prepared for use in structure.