Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Oscilloscope

Technical Reference System Number

235618

Description

This is a battery-operated, handheld 100 MHz digital oscilloscope used to measure signal voltages. This unit has four isolated measurement channels with a memory depth of 2.5 kilobytes per channel. It has a colour, liquid crystal display touch screen that displays various "Windows-like" menus, 33 command keys, and a multi-interface communication connector. This device also performs four other complementary functions: it acts as a multimeter, an FFT (fast Fourier transform) analyzer, a harmonic analyzer and as a recorder.

Analysis and Justification

Note 3 to Chapter 90 of the Harmonized System states that "the provisions of Notes 3 and 4 to Section XVI apply also to this Chapter". Note 3 to Section XVI states that "unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function". In this case, it is the oscilloscope that performs the principal function. Subheading 9030.20 covers "oscilloscopes and oscillographs".

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the oscilloscope is classified under classification number 9030.20.00.00 of the Customs Tariff.