&&The goods under review are paintballs that are used in paintball guns or as a maker in war games, and for fun shootingtests. The paintballs comprise of small gelatin capsules or spheres containing paint and other non-toxic, natural ingredients that are fully biodegradable. The unit of measure of the paintballs is in volume (v), and the composition includes the following; 20% (v) gelatin, 43% (v) polyethylene glycol, 13% (v) glycerin which acts as a emulsifier, 1% (v) food coloring (yellow, red, blue, 18% (v) titanium dioxide which also acts as an emulsifier, and 5% (v) water. The paintballs are bagged in quantities of 500 and are enclosed in a cardboard box, consisting of 4 bags or 2000 individual paintballs. The manufacturing process of the paintballs is encapsulation, which entails a thin gelatin ribbon to form into each side of a die roller, at which point the paint fill is injected before the roller halves press the gelatin shell together forming a spherical ball.

&&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 9306.29.00.00. This tariff classification number is incorrect.&&&&Heading 93.06 covers "Bombs, grenades, torpedoes, mines and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads." Since paintballs are considered to be projectiles, it meets the terms of this heading. Consideration was given to the first breakout which includes "Shotgun cartridges and parts thereof; air gun pellets:". This breakout has two tariff items 9306.21.00 which covers "Cartridges" and 9306.29.00 which covers "Other". Paintballs do not meet the terms of either of the tariff items under subheading 9306.2X.&&&&Consideration was given to the second breakout of heading 93.06 which is subheading 9306.30. This subheading includes "Other cartridges and parts thereof". Paintballs do not meet the terms of any of the tariff items under this subheading as paintballs are not cartridges or parts thereof. Paintballs are classified under the third and last breakout of heading 96.06 subheading 9306.90 as "Other." There are two tariff items under this subheading. Consideration was given to the first tariff item 9306.90.10 which covers "Parts of bombs, grenades, torpedoes, mines, missiles and similar munitions of war," however, paintballs do not meet the terms of this tariff item. Paintballs are classified under the second tariff item which covers "Other". The first statistical suffix provides for "Guided missiles", paintballs do not meet the terms of this statistical suffix.&&&&Therefore, paintballs are then determined to be Tariff Classification 9306.90.90.30 as other ammunition and projectiles, in accordance with General Interpretive Rules (GIR) 1 and 6, and Canadian Rule 1 of the Customs Tariff.