&&The goods are a mix of 99% propane and 1% silicone oil which is then pressurized and placed in galvanized leak- resistant steel canisters. Twenty-four canisters are packaged together in a cardboard box. The goods are used to power airsoft gas magazines. Gas from a can fills the internal reservoir inside the magazine and pulling the trigger releases the gas to expel plastic projectiles. The goods are intended only for use with airsoft guns.

&&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 9305.99.90.00. This tariff classification number is incorrect.&&&&The goods are used as a propellant for airsoft guns. The World Customs Organization's Explanatory Note to heading 93.04 states guns which compress gas into their barrel when the trigger is pulled to eject ammunition are classified in that heading. The compressed gas canister at issue is not a part of the airsoft gun. It is an accessory according to the definitions found in D10-0-1: A “part” is defined as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used”. An “accessory” is defined as “an article which performs a secondary or subordinate role, not essential to the function, which could improve the effectiveness of the host machine, equipment, apparatus or appliance”. The gas canister would be considered an accessory, and exclusionary note (e) to heading 93.05 excludes: “(e) Accessories more specifically covered by other headings of the Nomenclature, such as pull- throughs, cleaning rods and other cleaning tools for arms (headings 82.05, 96.03, etc.).&&&&The compressed gas canister at issue is a composite good containing 99% propane and 1% silicone oil. The classification of these aerosol type preparations that are composite goods, relies on the application of GIR 3(b) and the concept of essential character, as long as the headings or the Section or Chapter Notes do not otherwise require. In this regard, the essential character of the aerosol product at issue in this particular case for use with airsoft guns is the propane gas of heading 27.11. Thus, the compressed gas canister is more specifically covered by heading 27.11 as “Petroleum gases and other gaseous hydrocarbons.”.&&&&With no other notes to exclude it, the product is ultimately classified in 2711.12.10.10, which describes the good exactly as “Propane, in containers ready for use, with a minimum purity of 90 liquid volume percent”, as per GIRs 1, 3(b), 6 and Canadian Rule 1.