&&The good is a bolt seal, a tamper-evident product. It comprises of a steel bolt covered with a plastic coating. It is self locking by finger pressure and can only be removed with a bolt cutter.

&&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 8309.90.00.00. This tariff classification number is correct.&&&&Even though the bolt is plastic coated, the steel component provides sturdiness and prevents tampering. Hence, it confers to the product its essential character, namely serving as a seal.&&&&Heading 83.09 specifically provides for seals of base metal. Legal Note 3 to Section XV lists steel as a "base metal".&&&&According to the General Explanatory Notes to Section XV, "base metals are classified as articles of that metal which predominates by weight over each of the other metals... The same rule applies to articles made partly of non-metals, provided that, under the General Interpretative Rules (GIRs), the base metal gives them their essential character."&&&&According to GIR 3(b), the essential character of the product is the steel.&&&&Paragraph 7 of the Explanatory Notes to Heading 83.09 states that it includes "Seals of all kinds, used to secure crates, packages, buildings, railway wagons, vehicles, etc., including guarantee seals."