&&The products under review are the Decorative Christmas Trees P/N 18TT896AX and 18TT893AX.&&&&Model 18TT896AX is available in two colours, Gold or Silver, is made of 70% paper and 30% plastic, and is available in two heights, 16.5 inches and 23 inches.&&&&Model 18TT893AX is a plastic sissal tree available in three colours, Gold, Blue and Blush. It is made of 90% plastic and 10% other materials, and is 22 inches in height.

&&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 9505.10.00.90. This Tariff Item number is correct.&&&&Heading 95.05 provides for festive, carnival or other entertainment articles. Explanatory Note (A)(2) states that the heading covers "articles traditionally used at Christmas festivities, e.g., artificial Christmas trees ...". These articles are stylized artificial Christmas trees, used as tabletop or floor decoration during the Christmas holiday; as such, they are classified under Tariff Item 9505.10, as articles for Christmas festivities. They are a type of artificial Christmas tree; therefore, they are more accurately classified under Statistical Suffix 10, which provides for artificial Christmas trees.