&&The LUMIFLEX Balloon Inflator (Part # BX00733223INT) is a single use, 60ml plastic device used to inflate and deflate a balloon of the LUMIFLEX 3-Stage Balloon Dilatation Catheter. This catheter is commonly used in gastrointestinal procedures to treat gastrointestinal strictures. The balloon inflator comprises mainly of a push rod, a cylinder barrel, a locking lever, a pressure gauge, and a connector tubing that connects to the balloon dilation catheter.

&&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 9018.90.90.90. This tariff classification number is correct.&&&&Heading 90.18 covers “Instruments and appliances used in medical, surgical, dental or veterinary sciences,…”. Explanatory Notes to heading 90.18 states “ This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc. Instruments and appliances for anatomical or autoptic work, dissection, etc., are also included, as are, under certain conditions, instruments and appliances for dental laboratories (see Part (II) below). The instruments of the heading may be made of any material (including precious metals).”&&&&The Balloon Inflator meets the terms of heading 90.18.