Penaakulan CBSA
&&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 8414.51.90.90. This tariff classification number is incorrect.&&&&Heading 84.14 provides for, inter alia, fans. Part (B) of the Explanatory Notes to Heading 84.14 states that the fans of this heading may be designed to create a movement of the surrounding air and consist of a driven fan rotating in free air. The good at issue meets the terms of Heading 84.14 and is therefore classified therein.&&&&Subheading 8414.51 provides for “fans: table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W.” As the good at issue is a handheld fan and is not a table, floor, wall, window, ceiling or roof fan, it does not meet the terms of Subheading 8414.51. It is therefore classified under the residual Subheading 8414.59.&&&&The subject fan is not described by any of the preceding statistical suffixes and is therefore classified under 8414.59.00.99.