&&The "Environetics Defender™ Insulated Tank Cover System" is a tank cover for a waste water tank. It was designed and custom-built to fit the concrete waste water tank for a wastewater treatment plant upgrades.&&&&The frame of the product is composed of heavy-duty series 6000 aluminum extrusions with the cover being composed of Seaman Corporations 30 Mil polyester reinforced XR-5 8130 that is permanently attached to the aluminum support frame. The hardware used to construct and secure the frame to the concrete is made from type 304 stainless steel. There are access hatches built into the cover with hinged equipment access hatches composed of the same materials for the structure. The product is used as the roof, or cover, for tanks(for example waste water tank).&&&&The good is modular designed and imported unassembled, then the modular components are assembled to form a continuous structure.

&&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 7616.99.00.00. This tariff classification number is incorrect.&&&&Heading 76.16 provides for "Other articles of aluminum". The Explanatory Notes to heading 76.16 states that it covers articles of aluminum other than those covered by the preceding headings of Chapter 76.&&&&The good is more accurately described in heading 76.10 which provides for "Aluminum structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, (…), roofs,(…))" .&&&&According to Departmental Memorandum D10-14-56 on the Tariff Classification of Metal Frame Gazebos, metal frame gazebos of iron or steel (or steel alloy), with a sturdy, durable, supporting structure that are permanent or semi-permanent in nature are classified under heading 73.08. This guidance still applies with the roof and side panels being made of textiles in accordance with the Canadian International Trade Tribunal (CITT) decision in Appeal AP-2006-033, Rona Corporation Inc., issued on February 29, 2008.&&&&Explanatory Notes to heading 76.10 states that the provisions of the Explanatory Notes to heading 73.08 apply, mutatis mutandis, to heading 76.10. Since the framework of the structure is made from aluminum, the product meets the terms of heading 76.10 as per GIR1 and 2(a), since the goods are imported unassembled. The good not being listed in preceding subheadings falls to residual subheading 7610.90 as "Other". The good not being used in Canadian manufactures falls to tariff item 7610.90.90 as "Other".