&&The product is an EVA (ethylene copolymer and vinyl acetate) foam cutter used to manufacture snowbrushes. It consists of a piece of partially covered grey foam with a small piece of black foam on each side. The pieces are held in place by two metal staples and two plastic buttons. There are holes of various sizes on the product for attaching the handle to the brush.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Interpretative Rules (GIRs) for the Harmonized System. 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) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&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 heading and any relative Section and 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 request for an advance ruling you proposed tariff classification under 9603.90.90. This tariff classification number is incorrect.&&&&The product in question does not meet the definition of "prepared knots" in heading 96.03. There is also no note governing the classification of the parts in Section XX, Chapter 96 or in heading 96.03. Even if it is to be attached to a product of heading 96.03, the imported product must be classified according to its constituent material.&&