&&The Extensible Canes K10023, K10024, K10025 and K10031 are made of aluminum and all weigh 300g and support a maximum user weight of 100 kg. The handles are made of ABS plastic, the wrist strap is made of nylon and the tip is made of rubber. The Canes have a height adjustment system that allows users from 145 cm to 190 cm. The Canes consist of an adjustment clip to set the desired height and 10 holes that bring its extensibility from 75 cm to 98 cm. The Extensible Cane K10023 is black in colour. The Extensible Cane K10024 and K10025 have a floral design. The Extensible Cane K10031 is bronze in colour and has a plastic grip with a wooden effect print.

&&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 6602.00.90.00. This tariff classification number is correct.&&&&The Extensible Canes K10023, K10024, K10025 and K10031 meets the terms of heading 66.02, "Walking-sticks, seat-sticks, whips, riding-crops and the like".&&&&These goods do not qualify for Tariff Item 9978 as it reads, "Articles and materials for use in the manufacture of the following...canes". The Extensible Canes K10023,K10024, K10025 and K10031 are finished products therefore do not qualify for Tariff Item 9978.