&&The goods are aluminum frame with tilt and turn windows (Model: Alu+ 70s). These are equipped with fully tempered safety triple-glazed windows, tilt and turn hardware and accessories, nail fins and a Hinged Fly Screen. The Windows frames have a thermal break aluminum profile and are powder coated with different colours. These windows are assembled before importation.

&&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 7610.10.00.00. This tariff classification number is incorrect.&&&&The goods meet the terms of heading 76.10 as “windows and their frame”, as per GIR1.&&&&At the subheading level, the goods meet the subheading 7610.10 as “windows and their frame”, as per GIR 6.&&&&There is no subdivision at the tariff item level.&&&&The goods meet the terms of statistical suffix 7610.10.00.20 as “Windows and their frames”.