&&The “Steering control cable assembly, Item No: 57938” is a complete after-market steering control cable assembly used for engaging the steering mechanism on walk-behind, non-self-propelled snowblowers. The good consists of a high-tensile galvanized multi-strand carbon steel inner wire encased within a durable, flexible black plastic (PVC/Polyethylene) conduit, with a plastic trigger/handle lever assembly attached to one end and a Z- bend metal fitting on the other. The steel inner wire is threaded through the conduit, with lubricant injected to ensure smooth mechanical movement. It is an dedicated part of the snowblower's operating mechanism that controls steering for the left or right wheel. The good does this by transmitting manual force from the operator's handlebar to the drive system, specifically to engage or disengage the steering mechanism for turning. The conduit length is 95.89 cm, inner wire length is 100.33 cm and an overall length of 110.49 cm. The good is individually sealed in a labeled polyethylene bag.

&&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 8431.49.00.99. This tariff classification number is correct.&&&&Heading 84.31 provides for “Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30”. The good is a part for machinery of 84.30. Note 1(g) of Section XVI states this section does not cover “Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39)”. The good in question consists of a carbon steel inner wire encased within a black plastic conduit, with a plastic pull handle lever assembly attached to one end and a Z-bend metal fitting on the other. The pull trigger mechanism is an attached mechanical device and is not similar to fittings found in the explanatory notes to heading 73.12. The good is not considered “parts of general use” as an article of heading 73.12.&&&&Memorandum D-10-0-1 - Classification of Parts and Accessories in the Customs Tariff offers guidance to the classification of parts. The good meets the criteria of paragraph 2(c) and 26 of memorandum D10-0-1 as it specifically designed to form a complete unit with a snowblower; has no alternative function other than being a steering wheel assembly for a snowblower; is necessary for the safe and prudent use of the snowblower; and is committed to the use of the snowblower. The good is considered parts and accessories suitable for use solely of principally with a particular machine as per Legal Note 2(b) to Section XVI. The good is not found in the Exclusionary General Explanatory Notes to Section XVI under section (II) Parts (Section Note 2) list of parts. The good is a part for machinery of 84.30.&&&&The good being a part for use solely or principally with a particular machine of heading 84.30 meets the terms of heading 84.31 as “Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30”.&&&&Being a part of machinery of heading 84.30 it is classified in subheading breakout 8431.4* as “Of machinery of heading 84.26, 84.29 or 84.30:” and then not found in any preceding subheadings is classified in 8431.49.00 as “Other”. The good is not machinery of heading 84.26 nor an attachment for mounting on machinery and is placed in statistical suffix breakout 8431.49.00.9* as “Other”. The good not being any of the preceding listed machinery is classified in residual statistical suffix 8431.49.00.99 as “Other”.