&&Insulated sealed glass units designed to be installed as windows on an existing building. The units consist of 2 pieces of 1/4" glass cut to size, separated by a black thermoplastic spacer bar, filled with argon, and sealed around the perimeter with Dow 891 sealant.

&&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 (ENs) 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 7008.00.00.00. This classification number is correct.&&&&The ENs to heading 70.08 state the heading covers units consisting of two panels separated by a layer of inert gas and sealed around the edges. The goods meet the terms of heading 70.08 as a multiple-walled insulating unit of glass.