เหตุผล CBSA
&&The generator sets meet the requirements Explanatory Note (I) ELECTRIC GENERATING SETS to heading 85.02, which reads as follows:&&&&The expression "generating sets" applies to the combination of an electric generator and any prime mover other than an electric motor (e.g., hydraulic turbines, steam turbines, wind engines, reciprocating steam engines, internal combustion engines) (emphasis added). Generating sets consisting of the generator and its prime mover which are mounted (or designed to be mounted) together as one unit, or on a common base (see the General Explanatory Note to Section XVI,&&&&Part (VII) Functional Units), are classified here provided they are presented together (even if packed separately for convenience of transport)".&&&&In your request, you state the following:&&&&"The goods are imported as a singular assembled unit with enclosures and tanks. The items are generator sets and their parts and accessories. More specifically, Kohler part numbers 350REOZJ, 400REOZJ and 500REOZJ, are all generator sets with enclosures and accessories.&&&&It is our belief that these units with the fuel tank, bases, enclosures and miscellaneous parts included and attached to the base generator set would, and should be classified as 8502.13.00.00 with one total line value as these goods are purchase ordered, sold and shipped as one unit with everything attached and this tariff best describes the essential characteristic of the unit".&&&&If the generating sets being imported are as you describe above, i.e., generating sets with the fuel tank, bases, enclosures and miscellaneous parts included and attached to the base generator set, then the generating set and the aforementioned goods would all be classified as a generating set. Subheading 8502.13 provides for diesel (compression-ignition internal combustion engine) generating sets exceeding 375 KVA.&&&&If however, there are parts and accessories included in the shipment which are not attached to the generating set, then those parts and accessories must be classified separately on their own merits.&&
