&&The Basic Big Pipe PI-HBP is a glassblowing blow pipe used for manufacturing handmade glass goods in a studio environment. The product consists of steel elements with a rubberized grip. It is packaged in a cardboard box with bubble warp cushioning.

&&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 8475.90.00.00. This tariff classification number is incorrect.&&&&Heading 84.75 provides for, inter alia, "Machines for manufacturing or hot working glass or glassware" and subheading 8475.90 provides for "Parts". The good is not a machine and it is not a part of machine for manufacturing or hot working glass or glassware. Explanatory notes for the heading 84.75 state in relevant parts:&&"The heading also excludes : (a) Hand type glass blowers (heading 82.05)."&&&&Since the product meets the above description as "Hand type glass blowers," heading 84.75 is disregarded and classification is directed to heading 82.05.&&&&Heading 82.05 provides for, inter alia, hand tools. The Explanatory notes to heading 82.05 state in relevant parts:&&&&"This group of tools includes : (7) ...glass blowers' pipes;". The good is not specifically listed in subheadings 8205.10 to 8205.40 and, as it is not a household tool, it would be included in 8205.59. At the tariff item level, it falls into "Other" 8205.59.90.