&&The products under review are the Kitty Kick Sticks. This items are catnip filled cotton fabric sleeves with polyester fiber stuffing. They are marketed as toys for cats. They come in various sizes and shapes. The various dimension are: Large 25.4cm x 7.62cm, Medium 13.97cm x 7.62 and Small 7.62cm x 7.62cm.

&&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 9503.00.90.52. This tariff classification number is incorrect.&&&&Chapter 95 Legal Note 5 states "Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, "pet toys" (classification in their own appropriate heading)."&&&&The information submitted for the The Kitty Kick Sticks states that the product is made of cotton fabric sleeves with polyester fiber stuffing and catnip. The product being a textile sleeve, it is classified as a textile product.&&The Legal Note 1 to Chapter 63 states that the Sub-Chapter I of Chapter 63 only applies to made up articles, of any textile fabric. Heading 63.07 is part of Sub-Chapter I of Chapter 63. The Explanatory Notes to Heading 63.07 states that Heading 63.07 covers made up articles of any textile material not included more specifically in other Headings of Section XI. Since the Kitty Kick Sticks are made up articles, as defined in Legal Note 7 to Section XI, not more specifically included in other Headings to Section XI, they are classified under Heading 63.07 as per GIR 1.&&&&The product does not meet subheading 6307.10 or 6307.20. As such, it is classified under Subheading 6307.90 as per GIR 1 and 6.&&&&At the Tariff Item level, the Kitty Kick Sticks sleeve being made of cotton textile, they meet the Tariff Item 6307.90.93, as per GIR 1, 6 and Canadian Rule 1.