&&The STERIS DEFENDO Single Use Valves 3 Piece Kit for OLYMPUS Endoscopes Product Number 100305 is a 3 piece kit consisting of an Air/Water Valve, a Suction Valve and a Biopsy Valve for OLYMPUS Endoscopes.&&The kits are packaged in 50 units per box. The products are composed of molded plastic and a central metal spring. The kits are for one time use.

&&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 8481.80.00.69. This tariff classification number is incorrect.&&&&The STERIS DEFENDO Single Use Valves 3 Piece Kit for OLYMPUS Endoscopes Product Number 100305 is a 3 piece one time use kit put up for retail sale. The Defendo Air/Water Valve and the Defendo Suction Valve meet the terms of heading 84.81, “Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves”.&&&&The Defendo Biopsy Valve does not meet the terms of heading 84.81, as it does not control the flow of fluids or air passing through it and does not possess the same general attributes as those of taps, cocks and valves. The Defendo Biopsy Valve is a part of heading 90.18, “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments”.&&&&The essential character of the kit cannot be established, therefore, the kit is classified per GIR 3(c), that which is last in numerical order. Therefore the STERIS DEFENDO Single Use Valves 3 Piece Kit for OLYMPUS Endoscopes Product Number 100305 is classified under heading 90.18.