&&The product at the subject of this request is "Architectural Modular Panels". The aforementioned panels, per the sample sent in for CBSA lab analysis, consists of a back, coloured, square-shaped metal box (approximately 12" long by 12" wide and 2" thickness) made of steel which has been coated. The face of the box consists of black perforated aluminum (also coated) and is held in place with four fasteners. The inside layer consists of a grayish material, consistent with being made from glass, which consists of two individual layers of approximately 1" thickness held together with glue.&&&&Further laboratory analysis confirmed that the grayish material meets the chemical composition of glass wool as stated in Note 4 to Chapter 70 of the Customs Tariff. In addition, the grayish material also meets the physical description of glass wool since the filaments are randomly oriented.

&&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).&&&&In your application for an advance ruling, you suggested tariff classification number 7308.90.00.96. This tariff classification number is incorrect.&&&&As per the provided product literature and confirmed by the product sample sent off for analysis to the CBSA laboratory, the architectural modular panels are a composite good comprised of three separate main components. The steel backing and perforated aluminum front are held together by four fasteners and act as a box of sorts; within the box are two individual 1" layers made of glass wool and held together with glue.&&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 the event that the goods cannot be classified solely on the basis of GIR 1, and if the headings and legal notes do not otherwise require, the remaining GIRs may then be applied. Given that the subject goods comprise of three separate main components, they cannot be classified using GIR 1.&&&&GIR 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.&&&&GIR 3(b) directs that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to Rule 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.&&&&Chapters 73 "Articles of iron or steel", 76 "Aluminum and articles thereof" and 70 "Glass and glassware" do not contain any headings that more specifically identify the subject good. As a result, GIR 3(b) is used if one of the components of the good gives it its essential character.&&&&As the architectural modular panels are specifically designed for sound absorption in various commercial settings, the component of the subject good that accomplishes this would provide it with its essential character.&&&&In the case of the architectural modular panels, the component which gives it its essential character is the glass wool acoustic media located between the steel and perforated aluminum exterior. Without this glass wool component, the panels have no practical purpose, would not perform its required function and would merely be decorative metal panels.&&&&As a result, per GIR 3(b), chapters 73 and 76 are eliminated from consideration meaning the architectural modular panels are classified in chapter 70, and more specifically under heading 70.19.