Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.

This tariff classification number is correct. Heading 83.09 specifically provides for seals of base metal. Legal Note 3 to Section XV lists both steel and aluminium as "base metals". Paragraph 7 of the Explanatory Notes to Heading 83.09 states that it includes "Seals of all kinds, used to secure crates, packages, buildings, railway wagons, vehicles, etc., including guarantee seals."

Source: advance_ruling (8000007543)

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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000007086)

The same rule applies to articles made partly of non-metals, provided that, under the General Interpretative Rules (GIRs), the base metal gives them their essential character." According to GIR 3(b), the essential character of the product is the steel. Paragraph 7 of the Explanatory Notes to Heading 83.09 states that it includes "Seals of all kinds, used to secure crates, packages, buildings,...

Source: advance_ruling (8000007542)

According to the General Explanatory Notes to Section XV, “base metals are classified as articles of that metal which predominates by weight over each of the other metals The same rule applies to articles made partly of non-metals, provided that, under the General Interpretative Rules (GIRs), the base metal gives them their essential character.” According to GIR 3(b), the essential character...

Source: advance_ruling (8000007582)

The product at issue is a part of a propane lantern of heading 94.05 of the Customs Tariff; however, the Explanatory Notes to 94.05 state with respect to parts that the heading “also covers identifiable parts of lamps and lighting fittings, illuminated signs, illuminated name-plates and the like, not more specifically covered elsewhere”. Heading 83.09 provides for “stoppers, caps and lids...

Source: advance_ruling (C-2017-001150)