&&The Wood Decorations for this advance ruling are Style Numbers WCZ4451 and WCZ4452.&&Style Number WCZ4451 is a decoration with the separate wood letters, “PAPA” composed of medium density fiberboard (MDF) measuring 1.2 cm in thickness attached to a MDF base measuring 2 cm in thickness.&&Overlaying the “PAPA” is a MDF “cut out” with the statement “We love you” and measures 0.3 cm in thickness. The whole of the decoration measures 4.75 inches by 14.7 inches. Style Number WCZ4452 is a decoration with the separate wood letters, “DAD” composed of MDF measuring 1.2 cm in thickness attached to a MDF base measuring 2 cm in thickness. Overlaying “DAD” is a MDF “cut out” with the statement, “I love you” and measures&&0.3 cm in thickness. The whole of the decoration measures 4.5 inches by 12.2 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 Wood Decorations Style Numbers WCZ4451 and WCZ4452 do not meet the definition of printed material and are not included in heading 49.11. The products are wood letter cutouts that create an ornament, and are classified in 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".