&&The subject good is an industrial-use baking oven/proofer, which uses natural gas fuel.

&&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 the application for an advance ruling, it was suggested the subject good would be classified under tariff classification number 8417.20.00.00. This suggestion is correct.&&&&Classification of the subject good in Chapter 84 is considered, within Heading 84.17. The subject good is an industrial oven, that is gas-fueled. The heading provides for non-electrical industrial ovens, according to application of GIR 1.&&&&The subject good is an oven for baking and such goods are provided for in Subheading 8417.20, according to application of GIR 6.