&&The Wood Decorations for this advance ruling are Style Numbers Z4443, Z4444, Z4410, Z4416, and WCZ4455. Style Number Z4443 is a wood “cut out” of a hammer affixed to a wood base with the printed statement “My Dad Can Fix Anything”. It is composed of 95% medium density fiberboard (MDF) and 5% galvanized steel (the head of the hammer). The product measures 4.75 inches x 10.5 inches. Style Number Z4444 is a wood “cut out” of a truck painted red with the printed statement “Dad You’re a Classic”. It is composed of 100% MDF and measures 5 inches by 10.25 inches. Style Number Z4410 is a wood “cut out” of a pencil painted predominantly yellow with the printed statement, “The influence of a great teacher can never be erased”. The product is composed of 100% MDF and measures 11.8 inches by 2.9 inches. Style Number Z4416 is a wood “cut out” of an apple that is painted predominantly red with the printed statement, “teachers are superheroes in disguise”. It is composed of 98% MDF and 2% plywood and measures 7 inches by 6.3 inches. Style Number WCZ4455 is a wood “cut out” of a trophy painted black with the printed statement, “best dad ever” and has a gold wood star affixed to the trophy. It is composed of 99% MDF and 1% plywood and measures 7.8 inches by 9.4 inches. The goods are imported in cardboard boxes and sold in stores without packaging.

&&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 4911.91.00.90. This tariff classification number is incorrect.&&&&The essential nature of the wood carvings Style Numbers Z4443, Z4444, Z4410, Z4416, and WCZ4455 is primarily for ornamental purposes. Each article represents a unique decorative theme. Any printing that has been added on the front surface is secondary in nature. As such, they are excluded from Chapter 49 and are then classified according to their constituent material in Chapter 44, specifically in heading 44.20.&&&&The Wood Decorations Style Numbers Z4443, Z4444, Z4410, Z4416, and WCZ4455 meet the terms of heading 44.20, "Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94". These goods are classified in subheading 4420.19 – “Other”.