&&This good is a single-use, sterile endoscopic lifting solution used in endoscopic procedures to create a cushion-like space between the mucosa and underlining tissue to lift polyps, adenomas, early-stage cancers or other gastrointestinal mucosal lesions prior to excision with a snare or endoscopic device. This reduces risk of perforation during endoscopic procedures and improve visibility of the targeted area for treatment. The goods are a liquid solution that is packaged in prefilled syringes, either 5ml or 10ml, and are ready to use. The main materials of the solution are sodium hyaluronate, methylene blue and normal saline.

&&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 3004.90.00.78. This tariff classification number is correct.&&&&This product is used as a surgical aid in certain endoscopic procedures. It is in a single-use syringe and its main active ingredient is hyaluronic sodium. The purpose of this lifting agent is to create a cushion-like space between the mucosa and underlining tissue, which reduces risk of perforation during endoscopic procedures and improve visibility of the targeted area of treatment. This product is used as an aid in procedure which helps in the prevention of diseases by identifying and preparing the targeted area for the removal gastrointestinal mucosal lesions. These types of procedures are intended for prophylactic uses, to prevent disease.&&&&Heading 30.04 provides for "Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale."&&&&This product is put up in doses and in packings for retail sale, as per the Explanatory Notes (a) and (b) to heading 30.04, and classified in this heading as per GIR 1. The goods do not contain penicillins, antibiotics, hormones or alkaloids or derivatives. The goods are classified as 3004.90, as per GIR 6. There is no breakout at the tariff item level. The goods are not listed in the preceding statistical suffix, and are classified as "other, for human use, containing hyaluronic acid or its sodium salt".