&&The product is a guitar metal frets polishing kit. It contains a 30ml tube of fret polish, 3 fretboard guards (3 sizes) and a microfiber cloth. To use the kit, place the guard over a fret, apply a little bit of polish on the cloth and rub the tarnished frets to clean them and make them shine. The polish is a milky cream with micro-fine polishing compounds that remove oxidation, dirt and oil and leaves a shiny finish. The guard are thin pieces of stainless steel with a slot in the middle and a plastic handle. As frets may differ in size, each of the included guards has a different size of slot. They let the fret stand out through its slot to minimise unnecessary polish contacts on other parts of the fretboard. The kit is packaged for retail in a cardboard cylinder.

&&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 3405.90.00.00. This tariff classification number is correct.&&&&The guards (heading 73.26) and the cloth (heading 63.07) are useful accessories that will last longer than the polish (heading 34.05), but they are of no use if there is no polish. It is the polish that cleans and make the frets shine, which is the goal of the kit. The essential character to the set is therefore given by the polish.