&&According to the information provided, the product is 12' long PVC foam trim. It can be 3/4" or 1-1/4" thick and of various width between 3.5" and 7.25". It is often used as trim board on house exteriors. 12' x 4' boards are made by extrusion while a foaming agent releases gases that create a foam structure inside the board. Then, the boards are cut to the desired trim width without more treatments. One side has a wood like pattern and the other 3 sides are plain. The product is paintable.

&&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 3921.12.00.00. This tariff classification number is correct.&&&&The product characteristics correspond to the General Explanatory Notes (EN) to Chapter 39 that describes cellular plastic as: "plastics having many cells (either open, closed or both), dispersed throughout their mass. They include foam plastics, expanded plastics and microporous or microcellular plastics. They may be either flexible or rigid. Cellular plastics are produced by a variety of methods. These include incorporating a gas into plastics [...].”&&&&Cellular strips of plastic "of regular geometric shape, whether or not printed or otherwise surface-worked (for example, polished, embossed, coloured, merely curved or corrugated), uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use)” are covered under Heading 39.21, according to the EN to that Heading. As the product meets the above and is made of PVC (polymers of vinyl chloride), it is a product of Subheading 3921.12.