&&The product is a steel strapping seal, fully made of galvanized steel. The open, snap-on type, seals are used on flat and smooth surfaces for packaging and shipping.

&&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 8309.90.00.00. This tariff classification number is correct.&&&&Heading 83.09 specifically refers to seals and other packing accessories of base metal. As per Note 3 to Section XV, the expression "base metals" includes steel. Such articles specified in Chapter 83, are excluded from Chapters 72 to 76 and 78 to 81 as per last paragraph of Note 2 to Section XV.