&&The good is a rectangular picture frame that displays artwork on a wall. It is made of aluminum and assembled from four lengths of extruded aluminum profile, mitred at the corners and joined by TIG (Tungsten Inert Gas) welding to form a rigid, permanently closed frame. Each frame is supplied with a wood strainer (retainer), not affixed at the time of import.&&&&The goods are individually packed for shipment. Each frame is wrapped in protective sheeting, fitted with corner protectors, and packed in a corrugated cardboard carton.

&&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 8306.30.00.00. This tariff classification number is correct.&&&&Heading 83.06 specifically provides for the goods as “photograph, picture or similar frames, of base metal”. At the subheading level, the goods meet subheading 8406.30.00.00, as per GIR 1 and 6.