&&The P404 Combination Plastic Strapping Tool is manually powered and used in the hand for tensioning and sealing steel straps for the purpose of packaging goods. It is designed to be able to rest on or against the product being strapped. The P404 Combination Plastic Strapping Tool measures 376 millimetres in length, 128 millimetres in width, 244 millimetres in height and weighs 3.8 kilograms with the battery.&&

&&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 8422.40.00.00. This tariff classification number is correct.&&&&Packing or wrapping machinery is named in heading 84.22 and no Section Notes, Chapter Notes, or Explanatory Notes exclude these manual strapping tools from classification therein and is further supported by the Explanatory Notes to heading 84.22, specifically note 7 which states that banding machines are included in heading 84.22.&&&&Other packing machinery is named in subheading 8422.40 and these goods do not meet the terms of any other subheading under heading 84.22. There are no further breakouts under subheading 8422.40.&&