&&This product is described as a Biohazard Plastic Container with a handle. The container is made of 100% plastic and has a capacity of 7.0 litres. It is affixed on the front and back with self-adhesive labels printed with the biohazard warning symbol. This sharps container is used for carrying biohazard waste.

&&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. 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 4911.99.00.90. This tariff classification number is correct.&&&&According to Note 2 to Section VII, “plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.”&&&&In CITT decision AP-2016-013 and AP-2016-028 for biohazard plastic bags, the Tribunal found that:&&&&“this essential nature and use is determined by the printing of the biohazard warning symbol on the goods in issue. The printed biohazard symbol is what defines the goods in issue and gives them their essential character, their raison d’être as a “biohazard bag”, as it is the reason for which the goods in issue are made, purchased and used. Without the printing, the goods in issue would be expensive clear plastic bags that could not be used for their intended purpose. Their commercial value comes from the fact that they meet the requirements to be qualified as “biohazard bags”, which is determined by the existence of the printed biohazard symbol”.&&&&As such, the Tribunal found that the biohazard symbol was more than merely incidental to the primary use of the goods, and therefore, the biohazard plastic bags were classified in heading 49.11 as “other printed matter”.&&&&It is noted that there exists a WCO Classification Opinion 3924.90/5 for almost identical goods, however, the CITT jurisprudence supersedes this information and cannot be applied in this case.&&