&&Tempermeter TM-10 is an instrument used to precisely determine the degree of tempering of chocolate, to provide accurate determination of the chocolate temperament index. Using samples, it measures temperature changes during cooling in a thermostatically controlled chamber to determine the slope of time vs. temperature curve. It displays results real-time as both a graph and numerical index value on a display screen.&&&&Tempermeter TM-10 comes with a case for transportation/storage as well as the following: sensor adapter, cooling unit cover, temperature sensor (2 pcs), power cable, ethernet cable, USB drive (containing documentation and software), test resistor, manual, and cups for samples (150 pcs).

&&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 9027.89.90.00. This tariff classification number is incorrect.&&&&The Tempermeter TM-10 meets the terms of Heading 90.27 as an "Instrument for measuring or checking quantities of heat", by GIRs 1, and 5(a) for the transportation and storage case. Rule 5 (a) states "containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith".&&&&The Tempermeter TM-10 is not specifically named at the subheading or statistical suffix levels and is therefore classified in subheading 9027.89 as "Other" by GIRs 1 and 6, and statistical suffix level 9027.89.00.90 as "Other".