&&The products under review is an armature that attaches to a metal tripod easel, providing arms on which to rest a box of art supplies or a shelf. The product is manufactured by cutting aluminum flat bar and tubing, which are then cut to length, bent, drilled, polished, and assembled into a finished product. The product also includes rubber tips, rubber O-rings, and a sewn nylon travel bag with nylon cordage, label and a plastic ball lock. The product dimension is 4cm X 4cm X 35cm, and weighs 345 grams.

&&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 7616.99.00.90. This tariff classification number is incorrect.&&&&The product is appropriately classified under the heading 8302.42. Specifically, the Explanatory notes for the heading 83.02 state the following:&&&&The heading covers :&&(E) Mountings, fittings and similar articles suitable for furniture&&&&Since an easel is furniture, the product would meet the terms of being a base metal mounting suitable for furniture for the purposes of meeting the terms of heading 83.02 by GIR 1 and then 8302.42.00 by GIR 6 as being “-Other mountings, fittings and similar articles: 8302.42.00 - -Other, suitable for furniture.”