Raciocínio CBSA
&&The classification of "strip or the like" is based on width. A textile strip, based on Legal Note 1 (g) to Section XI (Textile and Textile Articles) is strip of an apparent width of 5 mm or less. The Explanatory Notes to heading 54.04 state; "The strips of this heading are flat, of a width not exceeding 5 mm, either produced as such by extrusion or cut from wider strips or from sheets".&&Legal Note 1(g) however excludes from Section XI, strip of an apparent width exceeding 5 mm. Therefore, this strip is either considered plastic strip (of Chapter 39), or plaited strip (plaits or fabrics or other basketware or wickerwork of strip of Chapter 46).&&&&Textile strips are provided for in heading 54.04 (when of synthetic textile materials), or in heading 54.05 (when of artificial textile materials). The Explanatory Notes to heading 54.04, which apply mutatis mutandis to heading 54.05, state; "All these products are generally in long lengths, but remain classified here even if cut into short lengths or whether or not put up for retail sale".&&&&With regard to festive articles of heading 95.05, "Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes", the term decoration relates to an element which is decorative in nature or which provides an entertainment value during a festive occasion. The term decoration also relates to an article that decorates or serves as an ornament. The textile material at issue in itself is not an ornamental article, nor a decorative article. Although the strips may be used after importation as a filler or cushion to a delicate packing article or articles, goods are to be classified at the time of importation. At the time of importation the strips are a textile material.&&&&In Canadian International Trade Tribunal appeal AP-2009-066, Danson Décor Inc., for decorative bows, the Tribunal examined whether the goods in issue are "articles". On this issue, the Tribunal notes that, while the term "article" is not defined for the purposes of Chapter 95, it has previously accepted that this term generally means; "…any finished or semi-finished product, which is not considered to be a material". The textile strip at issue is not an article but a material specifically mentioned in the terms of heading 54.04 "…strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm".&&&&As goods are classified at time of importation, the "Plastic Easter Grass" is classified as a material according to its composition. Its use after importation, for example to make different decoration products, is not relevant for the purposes of tariff classification.&&
