&&The product is described as cold rolled flat, grain oriented electrical steel. The sheets' dimensions are 1000mm x 1000mm and are presented in coils.

&&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 7225.11.00.00. This tariff classification number is correct.&&&&Chapter 72 covers iron and steel. The product contains 0.2% of chromium which excludes it from being considered as stainless steel. Steel not complying with the definition of stainless steel and containing by weight at least one of the element in the proportion shown under Legal Note (f) to Chapter 72 are considered as "other alloyed steel ". It is the case with this product as its copper content is 0.4% or more. Flat-rolled products of other alloy steel of a width of 600mm or more are products of 72.25.&&&&Subheading Notes (c) to Chapter 72 defines Silicon-Electrical Steel : "Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminum but no other element in a proportion that would give the steel the characteristics of another alloy steel" . The product does not have the characteristics of another alloyed steel described in the Subheading notes and does, by its composition, meet the silicon (2,8-3,6%), carbon (0,01%) and aluminum (0,05%) requirements of the said note.