&&The good is the “Proswivel clamp, SKU # CLM0586”, an aluminum (6061 alloy) double clamp specially designed to be attached to truss structures, which are used in the showbusiness industry. It is used to secure lighting and sound apparatus to the truss tubes, or for general connections. It weighs 1 kg and has a maximum tubing diameter capacity of 51 mm, along with a maximum load capacity of 500 kg and is powder-coated.

&&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 7616.99.90.90. This tariff classification number is incorrect.&&&&Note 3 to Section XV defines the expression “base metals”. The aluminum used to make the good is included in the definition of base metals provided in this note.&&&&Note 2 to that section also defines the expression "parts of general use" and that does not include clamps.&&&&Heading 76.16 exclude articles “covered by the preceding headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature”, according to its Explanatory Notes.&&&&The Truss systems for which the good is designed to be used with are structures included in heading 76.10. As the clamp is committed by design and for use solely or principally with them, it is also included in the same heading, which names the “parts of structures”.&&&&As such, the clamp is excluded from classification in 76.16 because it is covered by a preceding heading. It belongs in heading 76.10.