&&The goods are moulded fibre hinged clamshell takeout food containers. They are designed for restaurant takeaway food packaging and include an integrated hinged lid. The containers may have either a single compartment or multiple food compartments depending on the model. These products are used for transporting prepared meals and function as single-use food packaging containers rather than tableware. The containers are moulded from 15% bamboo fibre and 85% sugarcane bagasse, which is a fibrous residue remaining after sugar cane stalks are crushed to extract their juice.

&&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 4823.70.00.00. This tariff classification number is correct.&&&&Chapter 48 covers paper or paperboard that contain cellulose fibres. Bagasse fibre is sugarcane pulp, a by- product of sugar production, and contain cellulose fibres. The bagasse fibres are mixed with water to form a pulp slurry. The slurry is moulded under heat and pressure in a thermoforming mold to create the clamshell container shape with an integrated hinged lid and internal compartments.&&&&As per the Explanatory Notes (EN) to heading 48.23, specifically EN (B)(5), the moulded, single-use clamshell bagasse containers are classified as 4823.70, as per GIR 1 and GIR 6. There are no further breakouts for this tariff classification.