&&The product under review is a "Hydrocolloid Blemish Patch". It reduces inflammation by absorbing oil and impurities while creating a barrier to protect against irritants as well as protecting the breakouts from secondary infections. The ingredients composition of the "Hydrocolloid Blemish Patch" consist of Hydrogenated Polycyclopentadiene, Cellulose Gum, Styrene/ Isoprene Copolymer, Polyisobutene, Paraffinum Liquidum, Pentaerythrityl Tetra-di-t-butyl Hydroxyhydrocinnamate. The product is sold in stores, packaged and shipped in cardboard boxes containing 18 or 24 patches per box.

&&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 3005.10.00.99. This tariff classification number is incorrect.&&&&Heading 30.05 provides for "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes."&&&&Based on CBSA Laboratory review of the ingredients, the "Hydrocolloid Blemish Patch" does not contain any pharmaceutical substances nor medicaments. As such this product does not warrant consideration in heading 30.05 as "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes."&&&&WCO Explanatory Notes to heading 33.04 provides further direction and states: "anti-acne preparations which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne."&&Accordingly, the product meets the terms of heading 33.04 as a "beauty or make-up preparations for the care of the skin (other than medicaments).