&&The Kleton Model PF404 is a coil of steel strapping for packaging, made of non-alloy steel containing by weight less than 0.25% of carbon. The steel strapping is painted black and waxed. It has a width of 0.5'', a thickness of 0.02'' and is oscillated wound.

&&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 11of 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 7212.40.00.90. This tariff classification number is incorrect.&&&&The steel strapping is not considered a flat rolled product according to Note 1 (k) to Chapter 72 because it is not in the form of coils of successively superimposed layers or straight lengths. The steel strapping is therefore considered a wire according to Note 1 (o) to Chapter 72.&&&&Heading 72.17 provides for Wire of iron or non-alloy steel. Because the steel strapping is painted and waxed, it is classified under the residual tariff item 7217.90.00.