&&The good at issue is a palm sized “on-the-go razor” that consists of one (1) refillable spray bottle, one (1) moisturizing bar, and a triple-blade razor (plus one replacement) mounted together in a plastic hard-shell case. The refillable spray bottle is intended to hold water for rinsing. The moisturizing bar is intended to be used before and after shaving and its ingredients include coconut oil, shea butter and cocoa butter. The triple-blade razors include a lubricating pre-shave strip formulated with chamomile and olive oil. This good is shipped in a carboard 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 3304.99.90.90. This tariff classification number is incorrect.&&&&Heading 33.04 provides for, among other goods, beauty or make-up preparations and preparations for the care of the skin. The good at issue does not meet the terms of this heading because it is not a beauty/make-up preparation or a preparation for the care of the skin. Also, the moisturizing bar does not impart its essential character.&&&&The good at issue is a composite good consisting of different components (shaver, spray bottle, and moisturizing bar) put up in a single plastic housing. According to GIR 3 (b), composite goods are classified as if they consisted of the material or component which gives them their essential character. Explanatory Note (VIII) to GIR 3 (b) indicates the essential character may be determined by the role of the component in relation to the use of the good. Based on its use, the razors impart the essential character of this article, while the spray bottle and moisturizing bar enhance its use as a razor.&&&&Legal Note 1 (a) to Chapter 82 states that the chapter covers only articles with a blade, working edge, working surface or other working part of base metal base metal. The razors in the subject good have a blade of base metal; therefore, it meets the terms of the chapter. Heading 82.12 provides for razors and razor blades. The Explanatory Notes indicate that the heading covers plastic safety razors presented with their blades. The All-in-One Razor consists of blades of base metal, mounted in a plastic casing/handle; as such, it meets the terms of 8212.10.00.00, which provides for razors.