&&The product is an aircraft oxygen cylinder. It is a self-contained, unregulated, high-pressure oxygen source that supplies aviation grade oxygen to crew members and passengers. The product number is 6350A34-X-A. It has a capacity of 115 cu. ft. It is made of steel. It has a diameter of 22,9 cm and a length of 75,2 cm.

&&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 8807.30.00.00. This tariff classification number is incorrect.&&&&The product is to be used on aircraft which are classified under heading 88.02. As per General Notes to Section XVII, parts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature.&&&&The product is made of base metal as defined in Note 3 to Section XV. The product is an article of steel of Chapter 73. It is more precisely described as a container for compressed gas and then meets the terms of heading 73.11. In the Explanatory Notes to heading 73.11, it is specified that this heading covers containers of any capacity used for the transport or storage of compressed or liquefied gases. As the product is covered more specifically by the terms of heading 73.11, it is then excluded from a classification as a part of goods of heading 88.02 under heading 88.07.