&&The Resin Brown Leather Look Pumpkin (style 22CM806BH) is made of 85% resin and 15% lime stone powder and is 11" in size. It is moulded in one piece and then painted to have a brown leather look appearance.

&&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 3926.40.90.00. This tariff classification number is correct.&&&&The "Resin Brown Leather Look Pumpkin" is made from 85% resin and is moulded in one piece. Heading 67.02 was considered; however, according to Explanatory Note 3 (b) to heading 67.02, this heading does not included "Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods." Explanatory Note (3) to Heading 39.26 includes "Statuettes and other ornamental articles." The artificial resin pumpkin meets the terms of heading 39.26 and more specifically subheading 3926.40.