&&The Wood Decorations for this advance ruling are Style Numbers WCZ4408, WCZ4428 and WCZ4453. Style Number WCZ4408 is a decoration with the separate wood letters, “TEACHERS” painted different colours and affixed to a wood base. The wood base is in the shape and painted like a ruler with the statement “Rule!”. The product measures 3.54 inches by 10 inches and is composed of 97% medium density fiberboard (MDF) and 3% plywood. Style Number WCZ4428 is a decoration with separate wood letters, “GIGI” and a wood heart. “GIGI” is painted grey and the wood heart has the statement, “Like a Grandma Only Cooler”. The product measures 12 inches by 3.54 inches. The letters “GIGI” are composed of MDF and the heart is composed of MDF. Style Number WCA4453 is a decoration with the separate wood letters “GIRL DAD” painted black and measures 1.2 cm in thickness. The letters are affixed to a wood coloured base measuring 2.5 cm in thickness with the statement “OFFICIALLY OUTNUMBERED”. The product measures 4.5 inches by 12.5 inches and is composed of 100% MDF. 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 WCZ4408, WCZ4428 and WCZ4453 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 WCZ4408, WCZ4428 and WCZ4453 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”.