&&The good subject to this advance ruling is an assault barrier / bus transit safety enclosure designed for installation in public transit vehicles (such as buses) to protect the operator. It is a fully assembled modular enclosure system consisting of a rigid steel frame and transparent Polycarbonate panels that form a protective barrier around the driver’s area. Barriers are custom designed to meet the required specifications to fit the transit authorities particular bus make, model as well as any other specified requirements.

&&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 8708.99.99.99. This tariff classification number is correct.&&&&Note 2 to Section XVII excludes certain goods whether or not they are identifiable as for the goods of this Section. The enclosure is not an article of general use, it is a custom-engineered, vehicle-specific system, it is not merely raw materials or generic fittings. Therefore, the product is not excluded by Note 2.&&&&Pursuant to Note 3 to Section XVII, the subject goods qualify as an accessory of Chapter 87 because they are “suitable for use solely or principally with the articles of those Chapters.” The bus operator safety enclosure is specifically designed for installation in buses, is custom fit to the required specifications of the bus make and model, and has no practical use outside that context; therefore, its principal use is with motor vehicles of heading 87.02, and it is properly classified within Section XVII as an accessory of those vehicles.&&&&Heading 87.08 covers parts and accessories of the motor vehicles of headings 87.01 to 87.05&&&&Within heading 87.08, the good meets the terms of subheading 8708.99 -- Other. At the tariff item level the good falls to residual category 8708.99.99 -- Other and as the good is not for vehicles of heading 87.03, not a cooling system, frame, or frame component it falls to residual statistical suffix .99 ------ Other.