&&According to the information provided, the product under review is a 6MM Aluminum Honeycomb panel. The article is made of two outer sheets of aluminum alloy, each 0.8 mm thick, bonded to a 4.4mm wide aluminum honeycomb core. The total thickness of the panel is 6 mm. The product is a non-structural component and is intended to be used as a decorative and lightweight infill within guardrail assemblies.

&&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 7616.99.90.90. This tariff classification number is correct.&&&&According to the provided information, the product subject to this application is an aluminum alloy honeycomb panel intended for use in guardrail assemblies. Following CITT decision AP-2016-017, assembled railings are among the articles directly named in Explanatory Note to Heading 73.08. Heading 73.08 apply mutatis mutandis to Heading 76.10. Since only the aluminum panel is imported, and not the entire railing assembly, the product does not meet the terms of Heading 76.10. Accordingly, since the article is made of aluminum alloy and is not covered by any specific Headings in Chapter 76, residual Heading 76.16 : “Other articles of aluminum.” best meets the description of the referred product.