&&The Eyebrow Stencils are thin pieces of plastic with various shapes of eyebrows cut out. Each box contains five stencils of five different eyebrow shapes, with labels for the start, arch, and end of the eyebrow. The good is used for cosmetic purposes to mark out the shape of the eyebrow. It includes instructions on how to use the product.

&&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 9017.20.90.00. This classification number is incorrect.&&&&Heading 90.17 includes "Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter".&&&&Per General Note B, Chapter 90 "Instruments and apparatus designed for certain specifically defined uses (surveying, meteorology, drawing, calculating, etc.)." Stencils identifiable as specialized drawing instruments are those used for precision or technical drawing. Stencils require the user to place the drawing instrument up against the edge of the stencil to precisely reproduce exact and shapes and measurements.&&&&Users of the Eyebrow Stencil will place the stencil over the eyebrow area and apply makeup within the stencil area. The Eyebrow Stencil acts as a shield from over-application of makeup outside the desired shape. The Eyebrow Stencil is not a specialized drawing instrument.&&&&The goods are classified based on their constituent material as other articles of plastic as per Heading 39.26, GIR 1.