&&The product is a plastic pouch filled with a Carboxymethylcellulose gel. It is used chilled for relief of pain and swelling caused by sprains, strains, contusions, and other minor injuries.

&&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 3912.31.00.00. This tariff classification number is incorrect.&&&&This gel pack is considered to be “Other articles of plastics” of heading 39.26 as identified in item (9) of the Explanatory Notes to that heading as a “Plastic container filled with carboxymethylcellulose (used as ice-bags).”&&&&Classification 3926.90.99.30 at the statistical level covers “Hygienic or pharmaceutical articles, as specified in Statistical Note 2 to this Chapter.” Statistical Note 2 to Chapter 39 reads “2. For statistical purposes, classification No. 3926.90.99.30 applies only to the following articles: pacifiers; ice bags; douche bags; enema bags and fittings therefor; invalid and similar nursing cushions; pessaries; sheath contraceptives (prophylactics); bulbs for syringes.”