&&The product is a round clear plastic container, with its corresponding lid, used for the retail of various food products. Its dimensions are: diameter of 5.6”, height of 1.57”, weight of about 14.5 grams and it has a capacity of 10 oz.

&&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 3923.90.90.90. This tariff classification number is incorrect.&&&&Heading 39.23 covers “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics”. The goods at issue are for the conveyance and packing of retail foods. It is a type of container that is most often discarded when its content has been eaten or used.