&&These products, also referred to as gap filler pads, are used for the thermal management of electronic components. Imported in sheet form, the goods are self-adhesive, pressure-sensitive products composed of compounded silicone backed with a peel-off, throw-away, clear colourless film of plastics. Product number 07-61715A measures approximately 27 cm by 19 cm and 1.5 mm thick, and is cut into 3.8 cm by 1.1 cm by 1.5 mm thick rectangles; Product number 07-61716A measures approximately 28 cm by 18 cm and 1.5 mm thick, and is cut into 1.5 cm by 1.5 cm by 1.5 mm thick rectangles; and Product number 07-61678B measures approximately 28 cm by 18 cm and 5.3 mm thick, which has been cut into 2.5 cm by 2.6 cm by 2.7 mm thick rectangles.

Clasificación SA

3919.90.00.90

Razonamiento CBSA

&&This product meets the terms of Legal Note 1 to Chapter 39 and is considered a plastic. Heading 39.19 of the Customs Tariff reads, "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls." Consideration is given to the Explanatory Notes to this heading which read in pertinent part,&&&&"This heading covers all self-adhesive flat shapes of plastics, whether or not in rolls, other than floor, wall or ceiling coverings of heading 39.18. The heading is, however, limited to flat shapes which are pressure-sensitive, i.e., which at room temperature, without wetting or other addition, are permanently tacky (on one or both sides) and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure".&&&&These goods meet the technical requirements of heading 39.19.&&

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