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En l’espèce, les éléments de preuve indiquent, et les parties conviennent[23], que la marchandise en cause est en fait présentée sous forme de doses, chaque trousse renfermant quatre petites seringues contenant environ 1,3 gramme de gel à base de peroxyde d’hydrogène épais et transparent[24].
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Having regard to Note 2 to Section VI, pursuant to which goods classifiable in heading No. 33.06 by reason of being put up in measured doses or for retail sale are to be classified in that heading and in no other heading of the Nomenclature, and to the fact that heading No. 38.24, by its own terms, operates as a residual classification, as denoted by the fact that its coverage is explicitly limited to goods “not elsewhere specified or included”, the Tribunal considers it appropriate to begin its analysis with a consideration of whether the good in issue is classifiable in heading No. 33.06, as submitted by the CBSA.
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