&&The good is a pull tight cable seal model JoeGuard Series 12'', a tamper-evident product. It comprises a galvanized steel cable and an aluminium housing body. It also features a carbon steel locking mechanism which allows for an adjustable length, with a built-in anti-return system.

&&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.&&&&Heading 83.09 specifically provides for seals of base metal. Legal Note 3 to Section XV lists both steel and aluminium as "base metals". 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."