&&These pet Halloween costumes are articles made of 100% polyester, intended to be worn by pets during Halloween. All three styles cover the back and chest of a pet. Style 19-OP108 is described as a "Black Skeleton Pajama", style18-HD063 is described as a "Pink Fuzzy Unicorn Character Hoodie" and style 19-HD160 is described as an "Orange Fuzzy Pumpkin Hoodie". Each style is individually packaged in a clear cellophane 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 9505.90.00.90. This tariff classification number is correct. Heading 95.05 provides for festive, carnival and other entertainment articles. The Explanatory Notes to this heading indicate that it covers festive articles and articles of fancy dress. In AP-2019-026, 8372683 Canada Inc. d.b.a. Protect Me- Alert Series, the Canadian International Trade Tribunal ruled that various articles of fashion to dress dogs, composed of textile materials, were considered costumes or articles of fancy dress, classified under Tariff Item 9505.90.00. The goods at issue are pet costumes intended for the amusement and enjoyment of pet owners; as such, they are classified under 9505.90.00.90.