&&The ThermoDR Neck Wrap can be used as a warm or cool compress. Made from UK cleaned wheat, it has a 2 channel design, allowing for a greater flow of wheat resulting in a more equal distribution of heat preventing the wheat from falling to one side. The natural grains combined with the optional fresh aroma of the lavender, provides a relaxing aromatherapy effect in addition to the heat healing properties of the heat pack.

&&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 (SH).&&&&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 1001.19.10.00. This tariff classification number is incorrect.&&&&GIR #3(b) states that goods are to be classified as if they consisted of the material or component which gives them their essential character... The wheat gives this product its essential character. The wheat provides this product with its heating/cooling capabilities. Also, For the purposes of subheadings 1001.11 and 1001.91, the term "seed" covers only wheat or meslin regarded by the competent national authorities as being for sowing. The seeds used in this product are not used for sowing.