&&The goods are regular underwear, designed to support and hold TENA incontinence pads securely in place. These knitted fixation underpants are made of 96% polyester and 4% elastane, are washable and reusable, and available in a variety of sizes.

&&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 9619.00.10.00. This tariff classification number is incorrect.&&&&Heading 96.19 provides for "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material." The goods under review are reusable and not designed to hold liquid, as the articles of heading 96.19, but rather are designed in the fashion of underwear to hold incontinence pads in place.&&&&Chapter 61 provides for "Articles of apparel and clothing accessories, knitted or crocheted". These knitted fixation underpants meet the terms of heading 61.08 as briefs, panties and similar articles, as per GIR1. Since they are made of polyester and elastane, they are classified under classification number 6108.22.00.90, as per GIR 1 and 6.