&&The products are ceremonial Scottish swords, dirks and sgian dubhs and are traditional Scottish dress essentials.&&&&The sgian dubh is a utility knife worn in the kilt hose and the Scottish dirk is a dagger worn at the side off the belt.&&&&The swords, dirks and sgian-dubh are used solely for ceremonial parades as part of the uniform ensemble of the Calgary Highlanders, a Canadian Army Primary Reserve infantry regiment. The products are not actual weapons as they do not have a cutting edge.&&&&The swords, dirks and sgian-dubhs will be only for use by personnel of the militia regiment, purchased with regimental funds, and will remain the property of the regiment.
&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined by the CBSA is found under the section titled “Decision”.&&&&The Explanatory Notes to heading 93.07 state that weapons remain classified in this heading even if used only for ceremonial or decorative purposes. The goods therefore meet the terms of heading 93.07, Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor.
