200 Foster Crescent
Mississauga, ON L5R 3Y5
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of a Home Security System, Anixter part #CHB-474279. This product is supplied by UTC Fire & Security Americas Inc., located in Florida, United States.
This is a security system that is installed in private dwellings such as houses, apartments or condominiums for home protection. It provides alarm alert notice of opened entry points (doors/windows) or motion detected in interior spaces. It has a colour display LCD touch screen with graphical user interface and a status speaker. The touchpad and speaker provide visual and voice message feedback on the status of the home to the home owner. This system incorporates a two-way voice capability for contact with an alarm monitoring station. The system is hardwired into the home with wireless zones, but does have battery backup in the event of power outages. Fire, medical or police assistance can be summoned with one button.
Analysis and Justification
Heading 85.31 of the Customs Tariff provides for, "Electric sound or visual signalling apparatus (for example bells, sirens, indicator panels, burglar or fire alarms) other than those of heading 85.12 or 85.30."
Explanatory Note (E) to heading 85.31 includes burglar alarms and describes them as "consisting of two parts: a detecting part, and a signalling part (bell, buzzer, visual indicator, etc.) which is set off automatically when the detecting part operates."
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.
In accordance with GIR 1 and 6, the Home Security System, Anixter part #CHB-474279, is classified under 8522.214.171.124 as burglar alarms.
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 (TRS) 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.
This advance ruling 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.
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 accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website within 30 business days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: