&&The products under review are the Decorative Trees P/N 22X14BMLG. Model 22X14BMLG is a cone wicker bacbac tree. It is made of 40% abaca, 40% wicker, 20% wire and is 9 inches in diameter and 24.5 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 classification number is incorrect.&&&&Heading 95.05 states "Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes." The product presented for classification does not meet the terms of this Heading.&&&&Based on the shape, design and use this good is not considered to be closely associated to the celebration of Christmas. It can be used seasonally, for purposes other than celebrating a festive occasion, and can be purchased year round.&&&&Heading 46.02 states "Basketwork, wickerwork and other articles..." The Decorative Tree P/N 22X14BMLG being made of wicker meets the terms of Heading 46.02.