&&The goods are a 550W Mono solar panel designed to convert the sun's light energy into electrical energy, and output direct current into the battery. Photovoltaic solar cells are sorted and cut then connected to a junction box and in a series. The cells are covered in a laminate and assemble into an aluminum alloy frame.

&&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 8541.42.00.00. This tariff classification number is incorrect.&&&&The explanatory notes for Heading 85.41 specifies the inclusion of Solar cells/photovoltaic cells. As the good consists of solar cells made up into a Solar panel, it must be classified under 8541.43.00.00.