&&The product are lightweight harnesses designed to be worn on the arm to provide an alternative to traditional guidance methods for visually impaired and/or disabled people. The harnesses attach around the arm of a guide with two hook-and-loop fasteners on each end padded loop handle. The harnesses are available in two types: Metro (one size) and Original (available in small, regular and extra-large sizes). The Metro harness is composed of two layer: a polyester woven fabric coated with polyurethane; and inner layer of non-slip rubber with polyester knitted binding edges. It also features a textile handle. The Original harness is composed of three layers; a polyester woven webbing outer layer; a polypropylene braided cord middle layer; and a polyester knitted fabric inner layer.

&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled "Decision".&&&&Heading 63.07 of the Customs Tariff provides for "Other made up articles, including dress patterns". The product satisfies the expression 'made-up' pursuant to Legal Note 7(f) to Section XI. It also satisfies Legal Note 1 to Chapter 63 which states "Sub-Chapter I applies only to made up articles, of any textile fabric". Thus, the product is appropriately included therein, specifically under tariff item 6307.90.99 – Other&& Of other textile materials.&&&&You have requested that the product be given consideration under conditional relief tariff item 9979.00.00. This tariff item provides relief of customs duties on goods "specifically designed to assist persons with disabilities in alleviating the effects of those disabilities, and articles and materials for use in such goods." Memorandum D10-15-24 outlines the Canada Border Services Agency's administrative policy on tariff item 9979.00.00.