&&The goods under review is a growth medium of modified soybean casein digest broth that provides nutrients for the incubation of bacterial spores. It is used along with STERIS Spordex biological indicators to monitor the effectiveness of sterilization processes. A pH indicator provides a distinct colour change in the individual sterilized tubes when microbial growth is detected. The goods are put up in glass test tubes with screw cap closures. The culture media is made of the following ingredients: trypticase soy broth, phenol red, trypticase peptone, phytone peptone, D-mannitol, sodium chloride, and magnesium sulfate.

&&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 3822.19.00.00. This tariff classification number is incorrect.&&&&Heading 38.22 provides for "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials."&&&&The STERIS Spordex NA114 culture media is a growth medium used to cultivate bacterial spores. It is not intended for diagnosing or identifying specific pathogens or diseases in humans or animals, therefore, this good does not meet the terms of heading 38.22.&&&&This good is prepared culture media as described in heading 38.21, which provides for "Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells". It meets the terms of this heading and is classified in heading 38.21, as per GIR 1. There is no breakout at the subheading and tariff item level. The goods are a growth medium for the incubation of bacterial spores and are designed to detect microbial growth. As such, the goods are classified as 3821.00.00.10 at the statistical suffix level as “prepared culture media, for the development of micro-organisms.”