&&The goods are taxidermied skulls and jawbones of a dog, cat and kangaroo. The goods were found fully cleaned of any flesh through natural decomposition. They were cleaned and processed by soaking for 2 weeks in a dish soap solution and then submerged in a hydrogen peroxide solution for 48 hours. The goods will be used as personal display items.

&&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 sub-headings, 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 Interpretive 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 Interpretive 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 9705.29.00.00. This tariff classification number is correct.&&&&Explanatory Note B to heading 97.05: "Collections and collectors’ pieces of zoological, botanical mineralogical, anatomical or paleontological interest. Included are:&&(1) Dead animals of any species, preserved dry or in liquid; stuffed animals for collections".