&&The good is a liquid formulation of chitosan hydrochloride derived from the shells of crustaceans. The chitosan polysaccharides promote the growth and development of plants, strengthening them against disease and heat stress. The good is considered a supplement under the Canada Fertilizers Act. It is a substance or mixture of substances, other than a fertilizer, that is manufactured, sold or represented for use in the improvement of the physical condition of soils or to aid plant growth or crop yields. KITOSTIM plant supplement is put up for retail sale in 5 Litre containers packed in cartons of 2 units.

&&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 3913.90.00.90. This tariff classification number is incorrect.&&&&"Chapter 39&&PLASTICS AND ARTICLES THEREOF&&39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.&&3913.90.00 -Other&&90-----Other"&&Chitosan hydrochloride, a modified natural polymer (from chitin), in solution would meet the technical requirements of a polymer in primary form according to Legal Note 6 (a) of Ch.39 and as described in the Explanatory Notes of the Chapter:&&"6. In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms:&&(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;"&&&&Alone, this product may warrant consideration as a good of heading 39.13. However; as a good put up for retail sale and based on the description in the provided information, this product meets the technical requirements of heading 38.08 as a plant-growth regulator used to enhance yield as described in Explanatory Note (III) of the heading:&&&&"Plant-growth regulators are applied to alter the life processes of a plant so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting, etc. Plant hormones (phytohormones) are one type of plant-growth regulator (e.g., gibberellic acid). Synthetic organic chemicals are also used as plant-growth regulators."