&&The Aluminum Folding Canes Product #s K10019, K10020, K10021 and K10032 are designed to provide stability and autonomy to those who need additional support for safety while walking. All the canes described weigh 320 g, support a maximum user weight of 100 kg and are made of aluminum. Their handle is made of ABS plastic, the wrist strap is made of nylon, and the tip is made of rubber. The dimensions of the canes are 82 cm at its lowest height, 95 cm at its highest height and 33 cm when the cane is folded. The KMINA PRO Folding Cane-Aluminum K10019 is black in colour. The KMINA PRO Folding Cane-Red Flowers and Blue Flowers are product numbers K10020 and K10021. The KMINA PRO Folding Cane-Wood K10032 is bronze in colour and has a plastic grip with a wooden-effect print.

&&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 (SH).&&&&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 Aluminum Folding Cane Product #s K10019, K10020, K10021 and K10032 meets the terms of heading 66.02, "Walking-sticks, seat-sticks, whips, riding-crops and the like".&&&&The Aluminum Folding Cane Product #s K10019, K10020,K10021 and K10032 do not qualify for Tariff Item 9978. Tariff Item 9978 states, "Articles and materials for use in the manufacture of the following ...canes...". The Aluminum Folding Cane Product #s K10019, K10020,K10021 and K10032 are finished products and are not articles and materials for the use in the manufacture of the canes.