&&The goods at issue are beaded garlands composed of an assortment of coloured glass, acrylic and/or iron beads strung together. These garlands can be categorized into four groups: Group 1 consists of 80% glass and 20% iron; Group 2 consists of 70% glass, 20% iron and 10% acrylic; Group 3 consists of 70% glass and 30% iron; and Group 4 consists entirely of iron. Each garland measures either 74 inches or 144 inches in length and is intended to be used as decoration in rooms or on a Christmas tree during the festive season.

&&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 9505.10.00.90. This tariff classification number is correct.&&&&Heading 95.05 provides for festive, carnival or other entertainment articles. The Explanatory Notes indicate that the festive articles of Heading 95.05 are associated with a festival or festive period and are not normally used outside those times. Explanatory Note (A) (1) indicates festive articles include “[f]estive decorations used to decorate rooms, tables, outdoor spaces, etc. (such as garlands, lanterns, etc.).” The importer indicated that the subject garlands are purchased specifically for the Christmas season and are intended for decorative use, including room and Christmas tree decoration. Furthermore, garlands are specifically named in the Notes. The beaded garlands at issue meet the terms of the Subheading 9505.10, which provides for articles for Christmas festivities and are classified therein.