&&This product is a non-cellular sheet of plastics, approximately 0.09 mm think constructed of four layers; a clear, colorless layer of plastics composed of poly (ethylene terephthalate); a thin layer of ink and binder; a thin laminating adhesive layer of plastics composed of polyurethane; and a thick layer of plastics composed of polymer of ethylene which accounts for approximately 70% by weight of the product. The sample is not reinforced, laminated, supported or similarly combined with materials other than plastics. This good comes in rolls and is used to package candy for retail sale.

&&Legal Note 1 to Chapter 39 stats, in part: “Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence”.&&&&This good is made of plastics, and meets the terms of heading 39.20, which reads as follows: “Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similar combined with other materials”.&&&&D10-13-31, Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39, paragraph 3, directs that “As a result of recent Canadian International Trade Tribunal (CITT) and Federal Court decisions, the classification of the subject plastic products must follow General Interpretative Rule 3(b) maintain consistency in the classification of multi-component plastic products…The essential character shall be determined by the plastic component that predominates by weight over every other plastic component”.&&&&The plastic component that provides the essential character of the good is the polymer of ethylene. Therefore, the good is more specifically provided for in subheading 3920.10.