&&The product covered by this advance ruling letter is a liquid-spraying device. It includes a tank and a hand sprayer. The device is normally used to spray a cleaner and is included in a bathroom niche. This spray container is classified separately from the niche.

&&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.&&&&This product meets the requirements of heading 84.24 as mechanical appliances for projecting, dispersing or spraying liquids in accordance with GIR 1. At the subheading level, the product meets the requirements of subheading 8424.89 as other devices, under GIR 6.