&&These products are 12-volt lead acid accumulator batteries that are incorporated as the power source into control panels for combined fire and burglary detector alarm systems manufactured in Canada.

Classificação SH

8507.20.90.20

Raciocínio CBSA

&&You have requested consideration under classification 8507.20.10.00 of the Customs Tariff for these products. Batteries are named in heading 85.07 and are not excluded by any Legal or Explanatory Notes. These batteries provide power to the control panel of combined fire and burglary alarm systems. Batteries for fire alarm systems are classified under 8507.20.10. Batteries for burglar alarm systems are classified under 8507.20.90, so there are two classifications that deserve equal consideration. Neither the fire alarm component nor the burglary alarm component takes precedence over the other. As two classifications merit equal consideration, essential character cannot be determined and the goods must be classified using General Interpretative Rule 3(c) which states they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

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