&&Projector Boom (1026830) is a wall/ceiling mount for a projector TV. It is imported complete but in an unassembled state. It is made of steel and is designed to be attached to a wall or ceiling and then the projector of a projector television system is mounted to it. This boom allows for adjusting and rotating the position of the projector.

&&In your request for an Advance Ruling you proposed tariff classification under 8529.90.90.90. This tariff classification number is incorrect as it is not a valid classification number in the current version of the Customs Tariff.&&&&You have requested consideration of this article as a part of a projector. This projector boom is a mounting of base metal which are named in heading 83.02. The CBSA Departmental Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff states that:&&&&1. “ For the purpose of administration of the Tariff, subject to relevant legal notes: a “Part” is defined as an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used".&&&&The wall/ceiling mount is not integral to the design and essential to the function of the projector TV. Therefore, classification within heading 85.29 as a part of a projector TV is inappropriate.&&&&Heading 83.02 provides for base metal mountings for various uses including for appliances. This Projector Boom (1026830) is amounting for appliances and meets the terms of heading 83.02. It is not a hinge or castor, nor is it a mounting suitable for motor vehicles, buildings, or furniture. Thus it is classified under subheading 8302.49 which provides for “other”. There are no breakouts of this subheading at the tariff item level. Projectors for projector televisions are considered to be appliances and this projector boom is classified under 8302.49.00.10 as other mounts for appliances. It is imported as a complete but unassembled product and in accordance with GIR 2(a), it is classified as a complete article.