&&This product is described as a 20" stuffed microfiber polyester pillow in the shape of the Marvel super hero Spider-Man. It is intended for use as a comfort pillow for children as well as a collectible item for all ages.

&&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 9503.00.90.51. This tariff classification number is correct.&&&&This product has the characteristics of pillows/cushions of heading 94.04 which provides for "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)[...]" as described in Explanatory Note (B)(2) to heading 94.04. This product is also intended for the amusement of children as toys of heading 95.03, which provides for "Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys[...]" as described in the Explanatory Note (D)(i) to heading 95.03.&&&&As this product is classifiable under two headings, classification cannot be made in accordance with General Interpretative Rule (GIR) 1 and instead GIR 3 is applicable. GIR 3 (a) does not apply, as neither heading provides a more specific description of the goods, GIR 3 (b) cannot be used, as this pillow is not considered a set or a composite good for classification purposes. GIR 3 (c) states that "When goods cannot be classified by reference to Rule 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." The application of GIR 3 (c) is in accordance with CITT decision AP-097-057 for a similar product.