&&The goods under review are "Corallium Rubrum (Red Coral)" exported from BP 129 Bizerte 7000, Tunisia. This coral is a branched, skeletal-like structure built by small coral polyps and is mined by divers at minimum depths of 60 meters. Prior to importation, the harvested coral is dried in the sun for several days. Only upon arrival in Canada does the coral undergo the following processes:&&&&Bleaching and drying.&&Chamfering.&&The chamfered coral is ground into shape to be made into gemstones.

&&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 0508.00.00.90. This tariff classification number is correct.&&&&The product being imported is "raw" coral that has been sun dried for several days before importation. The product in this case is considered "unworked or simply prepared" as described in the heading of 05.08. The "raw" coral are not shells that were crushed or ground, therefore, statistical suffix "90" for "Other" applies.