&&The Product Marking Tool, product numbers RA179 and RA179B TE, is a paper layout tool that is ruled on the edge. The product is paper with printed measurements on it. The product is used to wrap around a pipe in order to mark out a line to cut the pipe straight. The product is packaged in a clear plastic tube for storage.

&&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 9017.20.90.00. This tariff classification number is incorrect.&&&&Although we agree the goods are of heading 90.17, they cannot be considered drawing instruments since it has the marking of a measuring device as explained in the Explanatory Notes of heading 90.17. Since they have the marking of a measuring rules and tapes, they are classified under 9017.80.10.00.