&&The product is a laboratory reagent. It is used as a transfection reagent for laboratory research or development. It consists of 1% polyethylenimine and 99% water. It is available in a 1.5 ml vial, 10 ml bottle, 100 ml bottle, 1 L bottle and 1 L bag.

&&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 3822.90.00.00. This tariff classification number is incorrect.”&&&&According to Note 6 to Chapter 39, as per headings 39.01 to 39.14, the expression “primary forms” applies only to liquids and pastes, including dispersions (emulsions and suspensions) and solutions; and blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. The Explanatory Notes in Chapter 39 provide further explanation of primary forms in liquid form. The product is not a primary form as established in headings 39.01 to 39.14. When as a result of the addition of certain substances, the resultant products answer to the description in a more specific heading elsewhere in the Nomenclature, they are excluded from Chapter 39.&&&&According to the Explanatory Notes in Heading 38.22, this heading covers laboratory reagents on a backing and prepared laboratory reagents whether or not on a backing, other than those diagnostic reagents designed to be administered to patients in Heading 30.06. The product is clearly identifiable as intended for use only as a laboratory reagent and is classified in Heading 38.22. Since the product is not covered by the previous subheadings, it is therefore classified in the residual subheading 3822.19.