&&The UHD-III ROV (remotely operated vehicle) is an unmanned, highly maneuverable underwater vehicle piloted from the surface and used to perform various tasks on underwater structures. It is designed as a highly stable, powerful work platform, able to undertake the heaviest deep water intervention tasks in oil and gas developments worldwide. The dimensions of this product are 3.5m x 1.9m x 2.1m. It comes with 2 x electric pan & tilt, 4 x cameras, 12 x lights, 1 x heading/pitch & roll sensor, 1 x TITAN 4 manipulator, 1x rig Master manipulator, 1 x 8 functions manifold, 1 x tooling manifold, 1 x depth transducer, 3 x nodes c/w modules, 1 x sonar, 1 x emergency location equipment, 1 x doppler velocity log, 1 x auxiliary tooling system (8cylinders), 2 x 8 liters compensators, 2 x 2.2 liters compensators and 3 x 8 liters reservoirs.

&&The UHD-III ROV system is a machine or mechanical appliance. It has multiple mechanical parts, each with a specific function, that interact, and as a whole are used by the operators to descend to depths, maneuver to destinations, visualize the environment and perform, through specialized tools, the necessary operations in order to accomplish the assigned tasks on underwater structures.&&&&Explanatory Notes B), Heading 84.79 states: "Mechanical devices which cannot perform their function unless they are mounted on another machine or appliance, or are incorporated in a more complex entity, provided that this function: (i) is distinct from that which is performed by the machine or appliance whereon they are to be mounted, or by the entity wherein they are to be incorporated, and (ii) does not play an integral and inseparable part in the operation of such machine, appliance or entity". This product, UHD-III meets this definition.&&&&The Canadian International Trade Tribunal, in appeal AP-2012-017 for a similar product, stated the following: "The Tribunal finds that the documentary evidence and the testimony clearly establish that the integrated ROV system is a machine or mechanical appliance. The system is an assemblage of multiple mechanical parts, each with a specific function, that interact, and as a whole are used by the operators to descend to depths, swim to immediate destinations, visualize their environment and perform, through specialized tools, the necessary operations in order to accomplish the assigned tasks on underwater structures. Accordingly, the ROV system is a complex assembly of moving parts, which are able to perform work. In addition, whether it is through the thrusters, which provide motion, or through special attachments, such as arms and tools which move about to accomplish their individual tasks, the goods in issue produce or transmit force and motion." Turning to the question of whether the goods in issue are parts of a machine or mechanical appliance having individual functions, the Tribunal notes that the explanatory notes to heading number 84.79 provide further detail as to what constitutes individual functions.&&&&Nevertheless, the ROV system can be said to have a function that is distinct from that of the ship or rig upon which it is mounted and which is individual to the ROV system. Specifically, the main function of the ROV system is distinguishable from the purpose of a ship or rig, which is usually to navigate or to exploit petroleum deposits, respectively. In addition, ROV systems do not play an integral or inseparable part in the operation of a ship or rig. While the role of an ROV system can be complementary to the functioning of a ship or rig, their roles remain independent from each other; a ship is able to navigate and a rig is able to exploit petroleum deposits without the goods in issue. Finally, turning to the third requirement for classification in heading number 84.79, the Tribunal is satisfied that ROV systems are not more specifically described elsewhere in Chapter 84.&&&&For the foregoing reasons, the Tribunal concludes that the goods in issue are properly classified under tariff item number 8479.89.90.90.&&