&&The Supertech is a cylindrical stainless steel device that incorporates a mechanism based on permanent magnets. It fits inside the fuel tanks of vehicles equipped with hydrocarbon engines (gasoline or diesel). With a diameter of 3 cm, it is available in five models varying in length from 8 to 32 cm, for a tank capacity ranging from 40 to 770 liters. Supertech is defined as a combustion optimizer whose main effects are fuel economy, reduction of gas emissions as well as reduction of maintenance costs by extending engine life.

&&Section 10 of the Customs Tariff states that the classification of imported goods is determined in accordance with the General Rules for the Interpretation (GRI) of the Harmonized System. Section 11 of the Customs Tariff states that, in interpreting the heads and subheadings, regard shall be had to the Explanatory Notes to the Harmonized Commodity Description and Coding System (HS) published by the World Customs Organization (WCO).&&&&General Rule for Interpretation 1 (GRI 1) states that the 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 Section or Chapter Notes. Similarly, General Rule for Interpretation 6 (RGI 6) states that, for legal purposes, the classification of goods shall be determined according to the terms of those subheadings and Subheading Notes.&&&&In your request for an advance ruling, you proposed tariff classification under item 8404.90.00.00. This tariff classification number is incorrect.&&&&This tariff item applies to parts for auxiliary plants for use with boilers, goods for which the Supertech product is not intended.&&&&Furthermore, Supertech does not meet the definition of parts set out in Memorandum D10-0-1, and, therefore, cannot be classified under Chapter 84 or any other Chapter.&&&&Supertech is a combustion optimizer that emits [translation] “infrared electromagnetic radiation that causes intermolecular bonds to weaken”.&&&&By virtue of its main function, Supertech is essentially a permanent magnet, and permanent magnets remain classified under heading 85.05, regardless of their use or appearance, even if inserted inside an envelope designed to protect or magnetize them.&&&&Thus, the Supertech product is classified under heading 85.05.