&&The first item under consideration is a "Magnetic Instrument Mat", model numbers MG-300-400R and MG-100-100R. The difference between the model numbers is the size of the mat. Each mat allows hands-free transfer of surgical instruments between staff during procedures and is reusable. It is constructed of silicone rubber that encases eight magnetic strips or circles made of non-flexible strontium hexaferrite. The silicone rubber prevents damage to the instruments and stops the mat from sliding while the magnets hold onto the stainless-steel instruments.&&&&The second item under consideration is a "Magnetic Instrument Drape", model numbers MG-250-400 and MG-115-076. The difference between the model numbers is the size of the drape. Each drape allows hands-free transfer of surgical instruments between staff during procedures and is a single use item. It is made of polyethylene cast film with a polyurethane foam grip on the reverse side. The polyethylene cast film, which is the bottom portion of the drape, helps to keep it in place to prevent sliding during use. The polyurethane foam, which is the top portion of the drape, is a soft material where various instruments can be placed. Twenty-four magnetic strips, made of non-flexible strontium hexaferrite, are encased within the drape, and hold onto stainless steel instruments.

&&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 8505.19.00.00. This tariff classification number is correct.&&&&Both the "Magnetic Instrument Mat" and the "Magnetic Instrument Drape" are made up of plastics and magnets. Based on the use of this product, without the magnets the mat or drape would not be able to temporarily hold surgical instruments and allow for hands-free transfer between staff during procedures, therefore the goods are classified in heading 85.05 "Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetization; electro- magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads.", in accordance with GIR 1. Although the goods are made of plastic, Legal Note 2(s) to Chapter 39 "Plastics and articles thereof" excludes "Articles of Section XVI (machine and mechanical or electrical appliances)".&&&&The goods under review serve as a surface where surgical instruments can be temporarily placed during surgery, and are classified in the suppressed subheading 8505.1X, specifically 8505.19 as other, permanent magnets and articles intended to become permanent magnets after magnetization, in accordance with GIR 6. There are no further breakouts for this tariff classification.