&&The product is a hard plastic case for dental aligners and retainers. It is designed specifically to hold, protect and carry two aligners when not in use. The interior's bottom has "wave" design that allows air circulation under the stored aligners. The case has a round shape with flat top and bottom, measuring 87 mm in diameter and 22 mm high. It has a magnet attachment for closure.

&&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 4202.39.00.00. This tariff classification number is correct.&&&&Heading 42.02 covers, among other things: "spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers". The Explanatory Notes to that heading state that "the articles covered by the first part of the heading may be of any material. The expression "similar containers" in the first part includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc." The product is very similar to spectacle cases as it is designed specifically to hold, protect and carry a specific good (in this case, two dental aligners or retainers). In addition, because of its size and the type of goods it is designed to hold, the product is of the " kind normally carried in the pocket or in the handbag".