&&The products under review are the Decorative Trees P/N 22X45BMA. Model 22X45BMA is a carved mango wood table top tree. It is made of 100% mango wood, and measures 4 inches in diameter and 12 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 44.20 states "Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94" The Decorative Tree P/N 22X45BMA being made of carved mango wood meets the terms of Heading 44.20.