&&The product under review is the Naked 100, Berry Lush is a solution used with vaping devices, primarily electronic cigarettes. Commonly described as e-liquid, it is made from glycerine, propylene glycol, nicotine and artificial flavouring. Packaged in 60ml glass bottles, the chemical preparation is heated in the electronic cigarette to produce a vapour mist which is inhaled by the user.

&&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 (SH).&&&&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.&&&&This modification is due to a change in the 2022 Tariff Classification Compendium, in which the Tariff Classification that was issued under TRS 281511 on November 1, 2018 is now longer valid. Vape E-liquid is now named in a new heading. Heading 24.04 covers "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. Products intended for inhalation without combustion: Other, containing nicotine."&&&&Naked 100, Berry Lush meets the terms of Heading 24.04 and is classified using tariff classification number 2404.12.00.00.