&&This “Physio Carrier” is a four season baby carrier. It has thick and vented padding shoulder straps and hip belt. The side straps help distribute the weight between the shoulder straps and waist belt. It is meant to carry a baby through every development stage. It respects the baby’s physiological body in offering different ergonomically sitting position (front, side or back portage). This carrier, primarily made of cotton, also features a mirror for back carrying and a storage pocket.

&&With respect to the submitted good, the “Physio Carrier” has similar characteristics to two child carriers classified by the World Customs Organization (WCO), Harmonized System Committee, in the Compendium of Classification Opinions (CCOs), published under subheading 6307.90.&&&&Section 11 of the Customs Tariff tells us that we are to give regard to the Compendium of Classification Opinions and the Explanatory Notes. The article falls within the scope of heading 63.07 which covers, inter alia, carry coats, portable cradles and similar carriers for children, per Explanatory Note (16) and Note 7 (f) to Section XI. The goods in the Compendium of Classification Opinions are similar to the goods ruled on by the Canadian International Trade Tribunal (CITT). As the CCOs were issued after the CITT ruling, and Canada is also obliged to follow the WCO, Harmonized System Committee decisions. The child carrier is classified under subheading 6307.90.&&