&&The product is made of ethoxylated alcohols C12-14 and is used in the making of a hand cleaner. It is a clear, colorless to bright yellow liquid and is imported drums of 110kg.

&&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 3402.90.91.00. This tariff classification number is incorrect.&&&&As the length of the molecules varies between 12 and 14 carbons in the product, it is not considered to be a "separate chemically defined" compound of Chapter 29 as defined in the General Explanatory Note (A) to Chapter 29, Chemically defined compounds (Chapter Note 1).&&&&Alcohol ethoxylates are surfactants. Chapter 34 covers, among other things, organic surface active agents. The analysis of a sample by the CBSA Laboratory demonstrated that the product does not meet the requisite of Note 3.(a) to Chapter 34 that states that: "For the purpose of heading 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20°C and left to stand for one hour at the same temperature: (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter". Therefore, it is excluded from classification in Chapter 34.&&&&Since no other heading describes this product, it falls to be classified in heading 38.24, which covers "chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included". Since it does not meet the terms of any other subheading, it is classified under subheading 3824.99 as "Other".