&&The Buddha Statues vendor style numbers 48316, 48317, 48318, 48319, 49724, 49761, 75043, 79345, 79396 are made of magnesia oxide and come in various shapes and sizes.

&&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 6815.99.90.00. This tariff classification number is incorrect.&&&&The Buddha Statues, vendor style numbers 48316, 48317, 48318, 48319, 49724, 49761, 75043, 79345, 79396 are composed of magnesium oxide and therefore are made up articles of magnesia cement. The Buddha Statues meet the terms of heading 68.10, "Articles of cement, of concrete or of artificial stone, whether or not reinforced". The Explanatory Notes to heading 68.10 includes statues and statuettes.