&&The product are square plastic paving slabs made of polypropylene and manufactured from an injection molding machine. They come in a set of 4 packaged by plastic wrap with a photo.&&&&They are to be used as garden paving slabs for landscaping.

&&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 3926.90.99.90. This tariff classification number is correct.&&Chapter 39 accounts for "Plastics and articles thereof."&&In your application, you also proposed a classification under heading 39.21.&&&&Heading 39.21 accounts for "Other plates, sheets, film, foil and strip, of plastics" and heading 39.26 for "Other articles of plastics and articles of other materials of headings 39.01 to 39.14."&&&&As per Note 10 to Chapter 39 : "In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use)."&&The Explanatory Notes to heading 39.21 further specifies that the articles referenced above, whether or not&&surface-worked, with ground edges, drilled, milled, hemmed, twisted, framed or otherwise worked or cut into shapes other than rectangular(including square) are generally classified as articles of headings 39.18,39.19 or 39.22 to 39.26.&&&&The product of this request is surfaced-worked, as it has been given the texture, grain and general appearance of wood, but it has also been further worked. Its edges have been grounded or otherwise worked and eyelets have been incorporated on two sides; the product was pierced so to reproduce the effect of four wood planks held together by small junctions of plastics. The underside also was further worked as to form a plastic grid.&&As such, the product is excluded from heading 39.21.&&&&Accordingly, and as it is not elsewhere specified or included, the Plastic Paving Slabs (Danson item #J57738) is classified under 3926.90.99.90, Other articles of plastics and articles of other materials of headings 39.01 to 39.14, Other, Other, by way of GIR 1, 6 and Canadian Rule 1.