Mr. Angelo Meffe
4335 Steeles Ave. West
Toronto, Ontario M3N 1V7
Date of issuance of ruling: September 21, 2015
This is in response to a request submitted on your behalf by L.M. Clark Customs Broker Ltd. for an advance ruling on the tariff classification of the Forerunner 225 GPS running watch from Garmin. This product is exported from Garmin, 1200 East 151st Street, Olathe, Kansas, 66062.
|Effective Date:||September 21, 2015|
The Forerunner 225 running watch is manufactured by Garmin and uses the Garmin Connect™ system for live tracking. It is a lithium-ion battery operated wrist watch with opto-electronic display. It is a multi-function watch that features traditional time, date and alarm, and it has a built-in sensor at the wrist to measure the heart rate. The GPS feature allows you to live track your run, review your run pattern, provide accurate distance and pace date, and connect to social media. It has a color graphic interface that shows your zone and beats per minute at a glance. It has a built-in accelerometer which records distances when running indoors with no need for a separate foot pod. It is compatible with advanced workouts and free training plans from Garmin Connect™. In addition, it has a move bar with vibration alert and it is also capable of monitoring sleep at night.
Analysis and Justification
You have requested consideration of tariff classification 9031.80.00.90, "measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors, other instruments, appliances and machines."
Based on the literature provided, the Forerunner 225 running watch meets the terms of heading 91.02 which provides for; "watches, other than those with cases of precious metal or of metal clad with precious metal." The Explanatory Notes to heading 91.02 state that the heading covers not only watches with simple movements but also those with complex systems, including special-feature watches, such as sports watches.
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 Forerunner 225 running watch is classified under 9102.12.00.00 under GIR 1 and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the Canada Border Services Agency (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.
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 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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: