&&The Plaloc Zipper Tape Product Numbers MFL-800T, MFL801T, MFL-803T are plastic fasteners for use with plastic bags and pouches. The product is imported in long continuous lengths wound on spools and are also packaged in bulk boxes. Consumers use their fingers to pull the flanges apart to open the product and push the flanges together to close the product which enables the repeated opening and closing of plastic pouches. Product Numbers MFL-800T and MFL-803T are composed of polyethylene and Product Number MFL801T is composed of either polyethylene or polypropylene.

&&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 9606.10.00.00. This tariff classification number is incorrect.&&&&The Plaloc Zipper Tape Product Numbers MFL-800T, MFL801T, MFL-803T are fasteners however, heading&&96.06 is limited in the type and use of articles that can be classified therein. The goods under review do not meet these terms.&&&&The products under review meet the terms of heading 96.07 as they are two strips of plastic each with a specially&&shaped edge designed to interlock one with the other under the action of a slider. The products under review utilize one's fingers as the slider. The Plaloc Zipper Tape Product Numbers MFL-800T, MFL801T, MFL-803T are classified under subheading 9607.19 - Slide fasteners - Other.