&&According to the information provided, the item subject to this request is named/branded as : Instant cold Compress, Single Use, 5" x 6" - Model: SGW783. The product use cold therapy for relief of pain and swelling caused by sprains, strains, contusions, and other minor injuries. It is presented in a plastic bag containing water and Calcium Ammonium Nitrate. To use the product, the pack must be squeezed to break the inner liquid bubbles in order to activate the solution that will become instantly cold.

&&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 3102.30.00.00. This tariff classification number is incorrect.&&&&The product : Instant cold Compress, Single Use, 5" x 6" - Model: SGW783, is presented in a small plastic bag and contains calcium ammonium nitrate. Ammonium nitrate, whether or not in aqueous solution, is named in Sub-Heading 3102.21. According to Legal Note 2 (a)(ii) of Chapter 31, Heading 31.02 applies to ammonium nitrate, whether or not pure, provided that they are not put up in the form or packages described in Heading 31.05. Explanatory Note (A) of Heading 31.02 also explains that the mineral or chemical products named in this Heading stay classified in this heading even when they are clearly not to be used as fertilizers. However, since the product is presented in packages of a gross weight not exceeding&&&&10 kg, the product does meet the terms of Heading 31.05, which read “…Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.”