&&The goods under review are made of durable, corrosion-resistant stainless steel (304 18/8 grade), and are used to keep hinged instruments open during cleaning and sterilization processes. The various model numbers indicate the style and size of the instrument stringer.&&&&The instrument stringers have a ball and socket style locking mechanism which unlocks to place ring-handled instruments on the instrument stringer, one ring on each post, and then it is locked to secure the instruments during the cleaning and sterilization processes. If a tray is used, the instrument stringers also help to keep ring-handled instruments organized.

&&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 7326.90.90.90. This tariff classification number is correct.&&&&The goods are made of stainless steel as per Legal Note 1(e) to Chapter 72. As an article of steel, and as per the Explanatory Notes to Chapter 73, the surgical instrument stringers are not specified or included elsewhere in the Nomenclature, and would consider classification in heading 73.26. Based on the Explanatory Notes to heading 73.26, the goods are not excluded from this heading, as per GIR 1. The goods are not "forged or stamped" and are not articles of steel wire, they are classified as 7326.90, as per GIR 6. The goods are not listed in the preceding tariff item level, and are classified as 7326.90.90, as per Canadian Rule 1. The goods are not listed in the preceding statistical suffix, and are classified as 7326.90.90.90.