&&The product under review is a "Dog Toy". It is a pet toy used as a tug and chew toy for dogs. It measures approximately 15 inches. It is comprised of two circular shape polyester braided rope that wraps around three circled shape thermoplastic rubber (TPR) rings. The two circular shaped braided ropes on the outer ends as well as the braided rope loops around the middle ring are made of Polyester and the middle ring is made of TPR. The material breakdown consists of 50% Polyester and 50% TPR.

&&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 5609.00.00.00. This tariff classification number is correct.&&&&According to the information provided, the "Dog Toy" consists of two circular shape polyester braided rope that wraps around three circled shape thermoplastic rubber (TPR) rings. The pet toy is a composite good made up of looped textile rope of heading 56.09 and unvulcanised rubber profile shapes of heading 40.06.&&&&CBSA Laboratory review of the Dog Toy confirmed, based on the literature provided, that this product is made of 50% textile (polyester ropes) and 50% rubber (thermoplastic rubber).&&&&In the case at hand, since the percentages by weight of the textile (50%) and rubber (50%) parts are equal, headings 40.06 and 56.09 merit equal consideration for the classification of the goods.&&&&Heading 63.07:&&Heading 63.07 was considered however the Explanatory Notes to this heading state: "This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.&&&&Heading 95.03:&&Heading 95.03 was also considered, however, although toys are provided under heading 95.03, toys intended for animals are excluded by the Explanatory Notes to this heading:&&&&“(D) Other toys.&&This group covers toys intended essentially for the amusement of persons (children or adults). However, toys which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., pets, do not fall in this heading, but are classified in their own appropriate heading.”&&&&Explanatory Notes to Section VII, Note 1 states: "Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product."&&&&In the case at hand, the two separate constituents are more specifically classified in heading 40.06 and 56.09.&&&&In addition, since only headings 40.06 and 56.09 merit equal consideration, by application of GIR 3(c), the goods are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.&&&&As such, the Dog Toy is classified in heading 56.09 as per GIR 3(c).