&&The Bio-clays are round clay pigeons that weigh 25 grams each. The dimensions of the Bio-clays are 11 centimeters diameter and 0.6 centimeters in thickness. Each package contains 196 Bio-clays and are composed of biodegradable granulate based on reclaimed potato, grain, root and seed flour based resources, and 2% dye.

&&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 9506.99.60.80. This tariff classification number is incorrect because it is not in the Customs Tariff.&&&&The Bio-Clays meet the terms of heading 95.06, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table- tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools".