&&The products are two sets of plastic inserts for food containers (a set of 2 and a set of 3 for different containers). They are presented as a means to separate different types of food (i.e. main course, salad, sauce, dessert) when put inside plastic airtight containers.

&&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 3924.10.00.92. This tariff classification number is incorrect.&&&&Heading 39.23 covers "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics". The goods at issue, being compartmental food storage containers, meet the terms of Heading 39.23 as they are primarily designed to be used to store or transport food items in an outer plastic container. They are secondarily designed to be used as tableware or kitchenware, for example, to serve food in a domestic setting.