&&The product is a tape cassette with a 7 feet colored polyester tape for crowd control barriers. The tape cassette is made of a non coated woven polyester fabric with 2 plastic ends: one is the slider to fix the tape to another post or wall receiver and the other is the cassette that host the tape roll. When a barrier is needed, one simply pulls on the tape from one post another one and the polyester tape will act as the barrier. The cassette is spring activated which allows to roll back the tape easily.

&&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 8479.89.90.90. This tariff classification number is incorrect.&&&&It is the textile polyester tape that creates the barrier in the crowd barrier system. The spring mechanism is a nice addition that ease the removal of a barrier tape but it is not essential. The tape is a central part of the crowd barrier system and thus gives this product its essential character.&&&&The product is in a finished state and ready for use. It corresponds to the definition of "made-up articles" as described by Legal Note 7 to Section XI. Considering that the tape material is the essential character as per GIR 3(b), the product is considered as "other made up articles" of 6307.90.