&&The Matcha Whisk YSMGTWK is a bamboo whisk designed for preparing matcha. The whisk has a bottom diameter of 5.5 cm. The product is 10.5 cm in height and has a 3 cm diameter handle.

&&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 4419.19.00.00. This tariff classification number is correct.&&&&The Matcha Whisk YSMGTWK is a wood kitchen utensil and meets the terms of 44.19, "Tableware and kitchenware, of wood". The product is made of bamboo and is therefore classified under subheading 4419.19 Other.