&&The “Maottawa Lumi Rail” is a complete aluminum railing system kit, designed for on-site assembly and installation into a finished architectural safety structure, like guardrails or balcony railings.&&&&This kit consists of aluminum alloy hollow posts, handrail, base rail and intermediate balusters. The square posts are available in 40x40mm, 60x60mm and 80x80mm in width by height, and pre-cut to standard lengths of 37inches, 40inches and 43inches. The intermediate balusters are 19mm x 19mm in width by height, and pre-cut to standard lengths of 31inches and 37inches. The post and intermediate baluster also include a “long stock”, the post is 5.8m in length and the intermediate baluster “long stock” is 5.67m in length. The handrail is 5.8m in length and 55mm x 71.2mm in width by height. The base rail is 5.8m in length and 27mm x 36mm in width by height.&&&&It also includes dedicated mounting hardware and fittings which includes aluminum alloy post base, base cover, post cap, handrail end cap, wall connector, glass glazing gasket of rubber, and assorted stainless steel screws, washers and fasteners. The aluminum components have undergone a post-fabrication fluorocarbon coating process. The handrail components feature a pre-engineered concealed channel and precisely position mounting points along its entire length to accommodate optional LED lighting integration.

&&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 7610.90.00.90. This tariff classification number is incorrect.&&&&The “Maottawa Lumi Rail” is presented as an unassembled, complete aluminum railing system kit.&&&&Heading 76.10 provides for, in relevant part, “parts of structure”. The General Explanatory Notes to this heading state that&&the provisions of the Explanatory Notes to heading 73.08 apply, mutatis mutandis, to this heading.&&&&The Explanatory Note to heading 73.08 states the following:&&“Apart from the structures and parts of structures mentioned in the heading, the heading also includes products such as :&&(…); assembled railings and fencing;”&&&&This good, when assembled, are parts of structures, and characterized by the fact that once they are put in position, they generally remain in the position. As per the Explanatory Notes, this heading includes assembled railings. This good is presented as a complete and unassembled aluminum railing system kit, and meets the terms of heading 76.10, in accordance with GIR 2(a).&&&&The goods are not included in the preceding subheading and are classified as “other”, 7610.90, as per GIR 6. At the tariff item level, the goods are classified as “other”, 7610.90.90, as per Canadian Rule 1.