&&The KMINA PRO Carbon Fiber Folding Cane K10018 is a carbon fiber cane weighing 260 g and holds up to 100 kg. The product folds when not in use and is 33 cm when folded. The KMINA PRO Carbon Fiber Folding Cane K10018 is adjustable in height with 6 holes and an adjustment clip that makes it suitable for users from 155 cm to 185 cm. The handle is made of ABS plastic, the wrist strap is made of nylon and the bottom tip is made of rubber.&&&&The KMINA PRO Carbon Fiber Cane K10022 is a carbon fiber cane weighing 240 g and holds up to 100 kg. The product is adjustable in height with 10 holes that makes it suitable for users from 140 cm to 190 cm. The handle has a soft surface finish and a nylon wrist strap. The handle is made of ABS plastic, the wrist strap is made of nylon and the bottom tip is made of rubber.

&&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 KMINA PRO Carbon Fiber Folding Cane K10018 and KMINA PRO Carbon Fiber Cane K10022 meets the terms of heading 66.02, "Walking-sticks, seat-sticks, whips, riding-crops and the like".&&&&KMINA PRO Carbon Fiber Folding Cane K10018 and KMINA PRO Carbon Fiber Cane K10022 do not qualify for Tariff 9978 as the Tariff 9978 reads,"Articles and materials for use in the manufacture of the following#canes#". The KMINA PRO Carbon Fiber Folding Cane K10018 and KMINA PRO Carbon Fiber Cane K10022 are finished products therefore are not able to meet the conditions of Tariff Item 9978.