&&The goods are various models of transfer carriages and loading carts. They are sterilizing trolleys made of stainless steel exclusively used in hospitals or laboratories that have sterilizers. The top portion loading cart contains racks for placing trays and wheels. It locks into place on top of the transfer carriage (the bottom portion of the trolley) which contains four swivel castors. These products are used for the transport and storage of medical instruments and can be rolled directly into a sterilizer for disinfection depending on the size of the sterilizer.

&&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 9402.90.00.90. This tariff classification number is correct.&&&&The transfer carriages and loading carts act as sterilizer trolleys in a medical setting. Explanatory Note (A)(11) to Heading 94.02 states in part that this group includes "instrument sterilising trolleys;". They meet the terms of heading 94.02 as per GIR 1 and 6.