&&The products under review are the Decorative Trees P/N 22X9BMMD. Model 22X9BMMD is the Anahaw bottle brush tree. It is made of 94% fan palm, 2% wire, 2% wood, 2% glitter and has a diameter of 5.5 inches and is 16.5inches 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 products under review do not meet the terms of this Heading.&&&&Based on the shape, design and use these goods are not considered to be closely associated to the celebration of Christmas. They can be used seasonally, for purposes other than celebrating a festive occasion, and can be purchased year round.&&&&Heading 46.01 states "Plaits and similar products of plaiting materials, whether or not assembled into strips". As the Decorative Tree Model 22X9BMMD is made of palm and assembled by plaiting, interlacing, or similar methods, it meets the terms of Heading 46.01.