&&The goods under review are different models of one-time use Security Plastic Seals, tamper-evident products. They are manually self-locking by looping back the male end into the female end. The product needs to be broken to be removed indicating that it was tampered with.&&&&Models PG662, PG665, PG666, PG667, PG668, PG669, PG670, PG672 and PG673 consist of a one-piece strip entirely made of polypropylene. Similarly, models PG663 and PG664 consist of a one-piece strip predominantly made of polypropylene, incorporating a tiny metal clip in the loop hole.

&&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 3923.50.90.90. This tariff classification number is correct.&&&&Legal Note 1 to Chapter 39 defines materials of Headings 39.01 to 39.14 as "plastics”. Polypropylene is listed under Subheading 3902.10. Also, in accordance with the Explanatory Notes to Chapter 39, Combinations of plastics and materials other than textiles, they retain the essential character of articles of plastics.&&&&Since the goods are seals, which are a specific type of closure, the applicable Heading for them is 39.23 as "Stoppers, lids, caps and other closures, of plastics".&&&&Provision (c) of the Explanatory Notes to Heading 39.23 states that it includes "[...]other closures" made of plastics.