&&The product is a plastic empty tape cassette holder for crowd control barriers. It is usually installed within the top of a barrier post. It is made to host a tape cassette in its center and, on the outside, has up to three "receivers" made to slide in and hold other barrier tapes.

&&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 3926.90.99.90. This tariff classification number is correct.&&&&Article of plastic are generally covered under Chapter 39. As it is not more specifically covered elsewhere, the product is considered as "Other articles of plastics and articles of other materials of headings 39.01 to 39.14, -Other" of 3926.90.