&&The goods are the world's first cooler made entirely from biodegradable materials: RECOOL. Created to provide an alternative to environmentally harmful foam coolers, RECOOL can biodegrade and return to the Earth after use, rather than polluting our environment or filling a landfill. RECOOL is durable and won't chip or scratch easily or make annoying squeaking noises like foam coolers. Designed with a 16 quart capacity which is big enough to fit plenty of drinks, ice, and food for an all-day adventure for a family of four. Cup holders and an easy-grab handle are built into the lid and the cooler features molded handles on the sides, making it easy to grab and go.

&&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 4202.19.00.00. This tariff classification number is incorrect.&&&&Heading 42.02 covers "Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper." The Explanatory Notes to Heading 42.02 state "This heading covers only the articles specifically named therein and similar containers." The molded Paper Cooler is a solid container with a lid and can not be considered similar to bags in construction. As heading 42.02 covers " insulated food or beverage bags or similar containers", the Paper Cooler does not meet the requirements of this item or other items of this heading.&&&&Heading 48.23 covers "Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres." Further Subheading 4823.70 covers "Moulded or pressed articles of paper pulp". The Paper Cooler meets the requirements of subheading 4823.70 as per GIR 1 and 6.