&&The good at issue consists of a pair of plantar relief bands designed to wrap around the foot and is intended to alleviate plantar fasciitis and foot pain. Each band is composed of a contoured arch cushion inserted between two layered straps and secured in place by bonding around all edges to the upper and lower layers. The arch cushion located in the middle area consists of an oval-shaped layer of cellular plastic (polyurethane), which is sandwiched between two grey sheet-like layers of cellular plastic (polyurethane), and two blue knitted fabric made solely from yarns of man-made (polyester) synthetic fibres on the outermost-facing layers. The exterior fabric is printed with lettering and a motif indicating right foot or left foot. When laid flat, the band measures approximately 29 cm in width and has a maximum height of approximately 11.8 cm. The strap portion is approximately 1.6 mm thick, while the cushioned area measures approximately 16.1 mm at its thickest point. The straps have hook and loop (“Velcro”) press fastener tabs, which are stitched onto each end. This good is packaged in a printed cardboard box for retail sale.

&&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 6307.90.90.00. This tariff classification number is incorrect.&&&&The good at issue does not meet the terms of tariff classification number 6307.90.90.00 because this tariff item does not exist in the 2026 Customs Tariff.&&&&Consideration was given to heading 39.26 which provides for other articles of plastics. However, the General Explanatory Notes to Chapter 39, Plastics and textile combinations, state “Plates, sheets and strip of cellular plastics combined with textile fabric on both faces, whatever the nature of the fabric, are excluded from this Chapter (generally heading 56.02, 56.03 or 59.03). Therefore, the good is an article made up of textile material.&&&&Heading 63.07 provides for other made up articles. The legal Notes to Chapter 63 indicate Sub-Chapter I, which includes heading 63.07, applies to made up articles of any textile fabric, which are not covered by Chapters 56 to 62.&&&&The good at issue is a “made up” textile article, within the meaning of legal Note 7 to Section XI, that is not covered by Chapters 56 to 62; therefore, it meets the terms of Heading 63.07.&&&&The Profoot Plantar Relief Band does not meet the terms of the preceding subheadings, tariff items or statistical suffixes; consequently, it is classified under 6307.90.99.90.