&&The goods are electric ATVs designed for children aged 3-12 years old. They are equipped with a 36, 48 or 60- volt battery, and are capable of reaching maximum speeds of 20-32 km/h. They sport inflatable rubber tires, a disc brake system, and shock absorbent suspensions. Each ATV requires final assembly by the consumer after importation.

&&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 9503.00.90.82. This tariff classification number is incorrect.&&&&The goods at issue have features/specifications that are comparable to an adult ATV including a disc brake system, shock absorbent suspension and inflatable rubber tires. The top speeds of the goods reach 20-32 km/hr.&&&&These speeds are beyond that of amusement for children. As such, the goods meet the requirements of heading 87.03 -... motor vehicles principally designed for the transport of persons. In accordance with Chapter 95 Legal Note 1(n), because the goods can be classified as a vehicle of heading 87.03, the goods are specifically excluded from heading 95.03.&&&&As the goods require final assembly after importation, they are classified under 87.03 by the application of GIR 2(a). The goods are not golf cars, nor designed to travel on snow. They do not have internal combustion engines. As they are electrically powered, tariff item 8703.80.00 -Other vehicles, with only electric motor for propulsion applies according to GIR 6. The goods are not passenger cars, but are more accurately described under tariff classification 8703.80.00.90 Other (including crossovers, sport utility vehicles and passenger vans) according to Canadian Rule 1.