&&The good at issue is a bird feeder. It consists of a 12-inch round cage made of powder coated steel with steel wire and a central plastic tube. It has four ports and a tray with drainage.

&&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 7323.99.90.80. This tariff classification number is incorrect as Tariff Item 7323.99.90 does not exist in the 2026 Customs Tariff.&&&&Heading 73.23 provides for, among other goods, table, kitchen and other household articles made of iron or steel. The Explanatory Notes to this heading indicate that it includes iron or steel articles, which are not more specifically covered by other headings of the Nomenclature and are used for table, kitchen or other household purposes. The good at issue is a bird feeder predominately made of steel. It is generally used for outdoor household purposes and is it not more specifically provided for elsewhere in the Customs Tariff; therefore, it meets the terms of the heading.&&&&As the bird feeder does not meet the terms of the preceding subheading, tariff items or statistical suffix, it is classified residually under 7323.99.00.90.