&&The product is sterile water in 2ml vials for pharmaceutical preparation and injection purposes.

&&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 2853.90.00.00. This tariff classification number is incorrect.&&&&The product cannot be classified under Chapter 22 (Beverages, Spirits and Vinegar) by Legal Note 1 (c) to that Chapter that excludes: "Distilled or conductivity water or water of similar purity (heading 28.53)" and (e) "Medicaments of heading 30.03 or 30.04".&&&&On the other hand, the Explanatory Notes (EN) to Heading 28.53, part (B), excludes "distilled and conductivity water and water of similar purity put up as a medicament in measured doses or in packings for retail sale", and directs the classification to heading 30.04.&&Heading 30.04 covers medicaments consisting of mixed or unmixed products put up in measured doses [...]. The EN to that Heading even state as an example: "re-distilled water, in ampoules of 1.25 to 10 cm3, for use either for the direct treatment of certain diseases [...] or as a solvent for the preparation of injectible medicinal solutions". This corresponds almost exactly to the description provided of the product which is therefore classified under 30.04.