&&The product is eyeglass frames for corrective spectacles. Each is made from cellulose acetate and injected or riveted hardware components without corrective lenses. The good is processed, assembled, finished, and packaged in-house before being purchased by the importer and imported into Canada. The eyeglasses are 153.8mm width, 54mm in height, and 137.2mm in length. Corrective lenses will be added to the product after importation into Canada.

&&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 original request for an Advance Ruling you proposed tariff classification under 7015.10.00.00. This tariff classification number is incorrect.&&&&Heading 90.03, which provides for: Frames and mountings for spectacles, goggles or the like, and parts there of; specifically names the goods. Sub-heading 9003.11, provides for goods which are primarily made of plastics.