&&This is a stainless steel recessed wall compartment with a toilet paper holder, a door with a storage rack for a garbage can, a toilet brush and a reusable bottle with cleaning spray. The good in question for this advance ruling is only the wall compartment (Niche WC).

&&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 7324.90.00.00. This tariff classification number is incorrect.”&&&&This product is suitable for several domestic uses. It has a stainless steel outer compartment and the inside is plastic. It therefore retains its character of a steel article. Since the product is not specifically specified or included in other headings of the Nomenclature, the product is classified as an other household article and part under Heading 73.23. The product is made of stainless steel, is not a part for use in the manufacture of cooking sets and is not a utensil or kitchenware good.