&&The goods are sterile detachable stainless steel clips with a plastic or steel applicator used during an endoscopic procedure. The clips and the applicators are both single use, packaged and sold together. They are used in conjunction with an endoscope. The applicators are operated by hand and are not electrically powered. The clips are placed in the gastrointestinal tract during medical procedures for endoscopic marking; hemostasis for mucosal or sub-mucosal defects less than 3 cm, bleeding ulcers, arteries less than 2 mm, polyps less than 1.5 cm in diameter, diverticula in the colon and prophylactic clipping to reduce the risk of delayed bleeding post lesion resection; anchoring to affix jejunal feeding tubes to the wall of the small bowel; as a supplementary method for closure of GI tract luminal perforations less than 20 mm. The clips stay in the GI tract for an average of 10-14 days before detaching themselves without outside intervention. The clips come with openings of 9 mm, 11 mm, 13 mm, 16 mm or 18mm and in boxes of 10 or 100.

&&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 9018.90.90.90.&& This tariff classification number is correct.&&&&The Explanatory Notes to Chapter 90 under (I) GENERAL CONTENT AND ARRANGEMENT OF THE CHAPTER states “This Chapter covers a wide variety of instruments and apparatus which are, as a rule,&&characterised by their high finish and high precision. Most of them are used mainly for . . . medical purposes. The Chapter includes in particular : (C) instruments and appliances for medical, surgical, dental or veterinary uses, or for related purposes (radiology, mechano-therapy, oxygen therapy, orthopaedy, prosthetics, etc.)”. The Explanatory Notes to heading 90.18 further states “This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc”. The goods are instruments used in endoscopic procedures that place the clips in the GI tract using the attached applicator.&&&&Additionally, the Explanatory Notes to Heading 90.18 prima facie lists similar goods under the general content “(I) INSTRUMENTS AND APPLIANCES FOR HUMAN MEDICINE OR SURGERY This group includes : (A)&&Instruments which may be used under the same names for several purposes, for example : (15) Clips (suture, etc.)”.&&&&The goods meet the terms of heading 90.18 as “ Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments (+)””. The goods are not found in any preceding subheadings and is placed in 9018.90 as “Other instruments and appliances”. The goods not found in any preceding tariff item are placed in 9018.90.90 as “Other”. The goods are not found in any preceding statistical suffix and is placed in 9018.90.90.90 as “Other”.