Tariff Classification Advance Ruling
Novra S300E IP data receiver/router

Applicant

Ms. Jennifer Plishka
Office Manager
Novra Technologies Inc.
900-330 St. Mary Avenue
Winnipeg, MB  R3C 3Z5

Date of issuance of ruling:

This is in response to a request submitted for an advance ruling on the tariff classification of the Novra S300E IP data receiver/router. This product is exported from Novra Technologies Inc., 900-330 St. Mary Avenue, Winnipeg, Manitoba R3C 3Z5.

TRS Number: 271309
Classification Number: 8525.60.00.99
Effective Date:

Product Description

The Novra S300E is a DVB-based (Digital Video Broadcasting) IP (Internet Protocol) data receiver/router and part of the latest generation hardware that has been developed to ensure reliable reception of key applications such as: reception of weather images and data, distance education, digital signage, data content distribution, streaming content, Internet over satellite, and IPTV (Internet Protocol television) content distribution to single or multiple viewers.

Analysis and Justification

Consideration was given heading 84.71; however, the good at issue is excluded from classification in heading 84.71 because of Note 5(D)(ii) to Chapter 84, which reads as follows:

5.- (D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 5 (C) above:

(ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);

Consideration was also given to heading 85.17; however, exclusion (f) to heading 85.17, which reads: Apparatus for the transmission or reception of radio-broadcasting or television signals (headings 85.25, 85.27 or 85.28), excludes this item from classification in heading 85.17 and directs its classification, in this case, to heading 85.25.

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that 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 heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

The DVB-based IP data receiver/router is correctly classified under 8525.60.00.99 by GIR 1 and 6.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the Advance Ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2015-003432

Date modified: