&&The products are single-use, medical tray liners designed for use in hospital settings. The liners are placed in sterilization trays to absorb moisture/condensation during autoclaving, prevent instruments from sticking, cushion delicate items, protect sharps, and reduce wet packs, ensuring efficient sterilization and preventing contamination for safe patient use. The liners are composed of absorbent, 50% wood pulp/cellulose (non- woven) fibres and 50% polyester sheets.&&&&There are two product numbers under review:&&&&• Product Number TLP012018, is a rectangular shaped tray liner, which measures 30 cm x 45 cm and weighs 60 grams per square meter each. They are not covered, coated, laminated, hemmed or have rolled edges. These liners are packaged with 50 liners per package and imported in 600/box.&&&&• Product Number TLP020025 is a rectangular shaped tray liner, which measures 50 cm x 62.5 cm and weighs 60 grams per square meter each. They are not covered, coated, laminated, hemmed or have rolled edges. These liners are packaged with 50 liners per package and imported in of 400/box.

&&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 5603.92.00.00. This tariff classification number is incorrect.&&&&Initially, both headings 48.18 and 56.03 were under consideration.&&&&Heading 48.18 provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp,paper, cellulose wadding or webs of cellulose fibres.”&&&&Heading 56.03 covers “Nonwovens, whether or not impregnated, coated, covered or laminated.”&&&&The tray liners are a composite good made up of the two materials of equal value – wood pulp of heading 48.18 and textile of heading 56.03. One heading is not more specific than the other, as required for application of General Interpretative Rule (GIR)&&3(a). Although, the cellulose or wood pulp contributes to the purpose of absorbing condensation created during sterilization, the polyester textile also provides strength, low-linting, and also absorption, crucial for medical sterilization. Thus, it is not possible to determine which component provides the essential character, as required for application of GIR 3(b), since both materials merit equal consideration in relation to the use of the good.&&&&Classification is then directed to General Interpretative Rule 3(c), which states:&&&&“When goods cannot be classified by reference to Rule 3(a) or 3(b), they are classified under the heading which occurs last in numerical order among those which equally merit consideration.”&&&&Since heading 56.03 is last in numerical order, classification is directed to this heading.&&&&The polyester is a man-made filament, as such, the hospital tray liners are therefore appropriately classified under 5603.12.00.00 which includes “Nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 25 g/m² but not more than 70 g/m².” This classification is in accordance with application of GIR 1, 3(c) and Canadian Rule 6 of the Customs Tariff.