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, Canada Border Services Agency

Agence des services

frontaliers du Canada

Trade Compliance Division #503-333 Dunsmuir Street Vancouver, B.C. V6B 5R4

Effective Date: July 10, 2007

Dear".NM
This refers to your letter dated June 5, 2007, filed on behalf of your client ou have requested a Tariff Classification lasma Television described in detail in the literature submitted w] your request.

TARIFF CLASSIFICATION ADVANCE RULING


Advance Ruling Number: W.

Tariff Classification number: 8528.72.33.00 Product: lasma Television

Tariff classification

Classification of goods is determined In accordance with the provisions of sections 10 and 11 of the Customs Tariff. The following text is provided for your information. _ 10.[1) Classification of goods in the List of Tariff Provisions Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the

Canad'

Canada Border
'

Agence des se rv ices

Services Agency

frontaliers du Canada

Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. 11. Interpretation In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System and the Explanatory Notes to the Harmonized Commodity Description and Coding System, published by the Customs Cooperation Council (also known as the World Customs Organization), as amended from time to time.
Product description

The product under consideration is described as follows in the product information submitted with your request: The televisions under ertical pixel resolution. r-o . - . .. s s e .. The televisions in question can be connected to a Computer, DVD Player, VCR, Audio Processor or Hi-Fi, and DTV Receiver.

Analysis

The LCD Televisions render review have a 16:9 aspect ratio screen with 768 vertical pixel resolution. They are classified under tariff item 8528.72.33.00.
Decision

In accordance with General Interpretive Rule Numberl the Televisions under review are classified under tariff item 8528.72.33.00. Please indicate tariff classification number 8528.72.33.00 in field 27 of Canada Customs Coding form B3 at the time of accounting. The current rate of duty under the Most Favoured Nation Tariff Treatment for tariff item 8528.72.33.00 is 5 %.

Canacla

', * / Canada Border Services Agency

Agence des services frontaliers du Canada

Tariff Code 9.948.00.00

The

connec in g a -sub cable between the D-sub jack on the PC and the D-sub input jack on

asma Television in question is "physically connected" to the computer by

the unit. The goods are functionally joined" to the computer as they enhance the function of the host unit. (To satisfy the "functionally joined standard, the goods must be physically connected to the host unit and must enhance the function of the host unit.) Tariff Code 9948.00.00 is applicable to these goods. Further, the Tariff Policy Division has determined that no evidence .(end-use certificates) of actual use is required in order for goods to obtain the benefits of tariff item 9948.00.00.00. Legal Note 3 to Chapter 99 of the Customs Tariff authorizes the classification of imported goods under a dual tariff classification system. Refer to Memorandum D11-8-5 for the procedures to follow when completing Form B3, Canada Customs Coding Form in respect of a tariff item pertaining to dual classifications.
Goods and Services Tax

As the goods are not exempt from the Goods and Se rvices Tax, the appropriate rate for the Goods and Services Tax must be paid at the time of accounting. The Goods and Services Tax is calculated as a percentage of the value for tax. The value for tax in this instance will be the combined total of the value for duty of the good in Canadian Funds and the amount of any duty.
Legislative and administrative references

This Advance Ruling for Tariff Classification is issued based upon the information provided and will be honoured by 'the Canada Border Services Agency (CBSA) for future importations of these goods provided that the material facts and circumstances are the same as those presented with this request. If the material facts or circumstances change, you must report the changes to the CBSA within 30 days of the date that you became aware of the changes. You may request that the advance ruling be modified or revoked to reflect the date of the change. Refer to Customs Memorandum D11-11-3 entitled "Advance Rulings for Tariff Classification" for further information. Importers quoting the Advanced Ruling Number (TRS number) on the Canada Customs Coding Form B3 must ensure that the products imported are the same as those described in this ruling. This ruling will be honoured by the CBSA until such time as it is modified or revoked. Notification of any revisions will be sent to you.

Canad'

Canada Border
'

Services Agency

Agence des services frontaliers du Canada

In the event you disagree with this Advance Ruling for Tariff Classification, you may request a review of the ruling in accordance with the provisions of Subsection 60(2) of the Customs Act by filing a written request setting forth arguments in favour of a modification or revocation. This must be done within 90 days from the date of the effective date of the ruling. Refer to Customs Memorandum Dl 1-11-3 for further information. Under certain circumstances applications for modification or revocation beyond 90 days of the effective date will be considered. Refer to Customs Memorandum D11-6-9 for further information. A request for review must be in writing and should bb sent to the Director, Recourse Division in the region the ruling was issued. A list of the addresses is located in Appendix 'E 'to Customs Memorandum D11-11-3. In accordance with the provisions of section 32.2 of the Customs Act, This Advance Ruling is considered to be a "reason to believe". Refer to Customs Memorandum Dl 1-6-6 entitled in part as "Self-adjustments to Declarations of Tariff Classification" for further information. Note that failure to make the required correction to an erroneous declaration of tariff classification of imported goods within 90 days after having reason to believe that the declaration was incorrect may result in the assessment of a penalty under the Administrative Monetary Penalty System. Refer to Customs Memorandum D22-1-1 entitled "Administrative Monetary Penalty System" for further information. You may review the contents of the above memoranda and other publications by accessing the information from our Internet Website. Our Internet website address is WWW.CBSA-ASFC.GC.CA . Please contact me if you require further information.

Kimberly Dickie Customs Client Services Officer Trade Compliance Division Customs Border Services Agency - Pacific Region Telephone number: 604- 666-3858 604-666-7027 Facsimile machine number: E-Mail address: Kim.dickie@cbsa-asfc.gc.ca
CC :

Canad'

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