&&The goods under review are cards made from 200 GSM kraft paper, with double-sided printing and are not laminated. The printed cards are customized to reflect specific themes. The card inserts have specific dimensions in order to be folded and added to the final product as part of the packaging. It is the first item to be seen when the themed box is opened. The printing on the card inserts provide information about the content of the box, such as a greeting on an occasion, an announcement of what is contained in the box or how to use the product in the box. The total dimensions of the card insert is 48 cm by 28 cm.

&&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 4817.20.00.00. This tariff classification number is incorrect.&&&&Heading 48.17 provides for "Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery."&&&&Legal Note 12 to Chapter 48 states:&&"Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49."&&&&According to the Explanatory Notes (EN) to Chapter 48, which provides for "Paper and paperboard; articles of paper pulp, or paper or of paperboard", the goods of this Chapter covers printed papers "...provided that the printing is merely subsidiary to the use of the paper for wrapping, writing etc.,..." In the case of this product, the essential printing on the theme card inserts provide information to the receiver about the contents of the theme box and would warrant consideration under Chapter 49.&&&&Chapter 49 provides for "Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans", and heading 49.09 provides for "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings."&&&&The EN to this heading have two conditions to meet. This product meets the criteria of EN (i), as they are themed printed cards that can be used for private, commercial or advertising purposes, and criteria EN (ii), as the printed cards bear "personal greetings, messages or announcements for any occasion". It meets both conditions and are classified in this heading, in accordance with GIR 1.