&&This product is a textile pumpkin made of 100% polyester outer material and 100% polyester filling. The stem is 100% jute and it is attached with glue to the pumpkin.

&&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 6702.90.90.00. This tariff classification number is correct.&&&&Heading 67.02 covers "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit." The Dark Brown Sherpa Pumpkin meets the requirements of heading 67.02 as per GIR 1 and 6.