&&The product is a dust cover/protection cover made specifically for the Moog Matriarch synthesizer keyboard. It is made from rugged, water repellent, ballistic cordura (high-tenacity nylon). It is used to safeguard the keyboard from dust, spills, and other studio and stage mishaps. It has a soft interior, has an expandable panel to accommodate patch cabling and a Velcro flap for rear panel access.

&&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.&&&&The product covers only the top and the sides of the keyboard it is made for and, therefore, it cannot be considered as bag or container of 42.02. The Moog keyboard is a product of 92.07. Accessories to products of 92.07 are classified under 92.09. According to the Memorandum D10-0-1: "For an article to be considered an accessory it must be solely or principally for use with a particular good and must supplement the functionality of that good". The cover does not supplement the functionality of the keyboard and cannot be classified under 92.09. Chapter 63 is considered because ballistic cordura is made from woven nylon, a synthetic textile. As it is not included more specifically in other headings, the product belongs with the "other made up articles" of 63.07.