&&The product under review is "No. 92-98 Light Duty Hand Pad". It is an extra soft pad for cleaning delicate surfaces. This product is ideal for porcelain sinks, tubs and toilet bowls, and also works well for cleaning rubber, vinyl, ceramic tile, dishes, stainless steel, metal furniture and fixtures. These goods are made of polyester fibers in a dense textured, nonwoven pattern, bonded with a sturdy adhesive. An individual pad is 6 in X 9 in (15.24 cm X 22.86 cm), more than 150g/m2, with a thickness of 8mm.

&&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 and the Canadian Rules set out in the schedule. 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 of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or 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 application for an advance ruling, you suggested tariff classification number 5911.90.00.00. This tariff classification number is incorrect.&&&&Based on Legal Note (8) to Chapter 59 and Explanatory Notes to heading 59.11, the goods do not meet the terms of this heading. The goods under review are not for technical use as outlined in Legal Note 8 to Chapter 59 nor do they possess the particular characteristics listed in the Explanatory Notes to heading 59.11, which identify them as being used in various types of machinery, apparatus, equipment or instruments or as tools or parts of tools.&&&&The goods under review do not meet the terms of Chapter 68 and more specifically heading 68.05. The product is made up of polyester staple fibres bonded with a sturdy adhesive and product literature does not list any additional natural or artificial abrasive materials added to the product.&&&&This product is a nonwoven pad made of man-made staple fibres and bonded using a sturdy adhesive cut to a rectangular shape. It is designed to be used by hand to clean delicate surfaces. These goods meet the terms of heading 56.03, based on Legal Note 3 to Chapter 56 and the Explanatory Notes to heading 56.03.