&&The LED printed Canvases are decorative art pieces portraying Christmas scenery. They are made of a PS plastic frame and MDF backing and stretcher bar that holds the art pieces in place. The Christmas scenery is printed on a canvas and is lit with LED lights. The LED printed Canvas Frames comes in various measurements; 24” width by 16” height, 16” width by 24” height, and 20” width by 20” height. The goods are holiday décor used during the festive season.

&&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 9505.10.00.90. This tariff classification number is correct.&&&&The goods are decorative art pieces that display various holiday and Christmas scenery that hang on walls as home décor.&&&&The Explanatory Notes of heading 95.05 provides “decorative articles mainly used during Christmas celebrations, such as figurines or hanging items with Christmas-related symbols (e.g., figurines holding a candy cane or wearing clothes or accessories which have the colours, design and shape resembling those of Father Christmas, etc.); other articles traditionally used at Christmas festivities, e.g., artificial Christmas trees, nativity scenes, nativity figures and animals, angels, Christmas crackers, Christmas stockings, imitation yule logs, Father Christmas”.&&&&Customs Notice 22-14 provides guidance on the administration of heading 95.05. To be classified under this heading, the goods must be associated with the celebration of a festive occasion, as evidenced by their shape, design, ornamentation, music and appropriate use. The goods are generally made of non-durable material and do not have a utilitarian function. They are decorative in nature or provide entertainment value during a festive occasion or a specific holiday season.&&&&The images portrayed in the various art pieces are associated with Christmas as they portray images such as Christmas trees and Santa Clause which is indicative of Christmas décor and festivities. Therefore, as per Explanatory Notes of heading 95.05, the LED printed Canvases are festive decorations.