&&The Invisalign Lens is designed to pulls cheeks and soft tissue away from the surface of the teeth to help capture intraoral images for use in various phases of dental care and treatment monitoring. The product is comprised of plastic lens (2 sizes), a plastic frame and a plastic slider.

&&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 9018.49.00.00. This tariff classification number is incorrect.&&&&Heading 90.18 accounts for "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments", and as per the Explanatory Notes to that heading, it covers a wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by dentists, etc.), either to make a diagnosis, to prevent or treat an illness or to operate.&&&&Dental science is not defined in the Customs Tariff, but as underlined in CITT appeal AP-2018-037, the Explanatory Notes to heading 90.18 are informative and shows that it implies the use of the good by a dental care professional in a dental or&&&&health care facility.&&&&The Invisalign Lens is designed and marketed for use by dental care patient at home. It is not designed nor marketed for dental or health care professionals nor is it to be used in a dental or health care facility by such professionals. The Invisalign Lens is specifically designed so the patient can monitor the evolution of its treatment between visits to the dentist. It is aimed at enabling the patient to take and submit photos regarding the progress of its treatment to the dental care professional. It is not designed to be used by a dental care professional, but to the contrary, so the patient can avoid unnecessary visits to the dental care facility.&&&&Therefore, as the good in issue is used at home by patients and not by professionals in a professional setting, it is excluded from heading 90.18 and must be classified according to its constituent material.&&&&The lens, the frame and the slider are all made of plastic.&&&&Heading 39.26 accounts for "Other articles of plastics and articles of other materials of headings 39.01 to 39.14."&&&&Accordingly, and as it is not not elsewhere specified or included, the Invisalign Lens is classified under 3926.90.99.90, by way of GIR 1, 6 and Canadian Rule 1.