&&The product is presented as an autonomous surface vessel (ASV). It is a fiberglass electrical drone boat for harvesting waste that lies on the surface of the water. It can be radio controlled or preprogrammed to cover certain water areas via a GPS system. The front of the vessel is open (a little bit like a catamaran), and holds a metal basket that acts as a filter. When the boat navigates, the waste is collected into the basket from the front of the boat. It is propelled by 2 electric thrusters and has a capable runtime of 6 hours autonomously. The AVS also collects some data about water quality.The product's dimensions are L: 157 cmH: 52 cm W: 109 cm.

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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 your application for an advance ruling, you suggested tariff classification number 8907.90.90.00. This tariff classification number is incorrect.&&&&The product is covered by Chapter 89 as the General Note to the Explanatory Notes (EN) to Chapter 89 state that: "This Chapter covers ships, boats and other vessels of all kinds (whether or not self-propelled), and also floating structures such as coffer-dams, landing stages and buoys." The product navigates continuously to pick up plastic and other waste floating on the surface of the water. It is therefore excluded from the mostly stationary products of Heading 89.05 (where the navigability is subsidiary to their main function). Finally, this ASV is considered as "other vessels" of 89.06, the EN to that heading stating that it covers: "all vessels not included in the more specific headings 89.01 to 89.05".