&&The product is a wall receptacle for crowd control barrier tape cassette. Instead of being at the top of a post, the product is made to be screwed to a wall. It is made of steel. The main part of the product is round (to host the tape cassette) with 3 slots to pull the tape from or to host "receivers" to attach a tape pulled from a barrier post.

&&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 7326.90.90.90. This tariff classification number is correct.&&&&As there is no provisions for crowd control barriers parts or accessories, the product is classified on its own merits. Other articles of steel, not more specifically covered elsewhere are classified under heading 73.26.