&&Based on the information provided, the "Cellulose Crepe Tray Liners", product numbers TLP202500, TL203500 and TLP204500 are single-use tray liners used in hospital settings to absorb condensation created during sterilization. The liners are made of 100% cellulose crepe paper and they are not impregnated with any substances. They are cut to specifications and feature sides. The measurements of each liners are 35.0012 cm x 57.9882 cm for TLP202500, 40.005 cm x 59.9948 cm for TLP203500 and 35.0012 cm x 35.0012 cm for TLP 204500.

&&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 4818.90.00.00. This tariff classification number is correct.&&&&Heading 48.18 provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres”.&&&&Explanatory Note (3) to heading 48.18 states this heading includes goods “cut to shape other than rectangular (including square)”. The goods feature sides, they are not cut in rectangular (including square) shape. They are not excluded by Legal Note 2(a) to Chapter 48 and exclusionary explanatory note (a) to heading 48.18.&&&&The goods are placed in heading 48.18 as “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.” As the goods are not found in any of the preceding subheadings they are classified in residual subheading 4818.90.00.00 as “Other”.