&&The product under review is Cylindrical Roller Bearing, for use in manufacturing of rolling tarp systems for the trucking industry. The product is composed of 2 circular stainless steel single row bearings connected by a metal cylinder. The product is approximately 3cm in diameter.

&&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 8482.99.90.40. This tariff classification number is incorrect.&&&&As per GIR 1, the Cylindrical Roller Bearings are appropriately classified under the heading 84.82 as they meet the terms of the heading. As per GIR 6, they meet the subheading 8482.50.