Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

Live poultry, that is to say, fowls of the speciesGallus domesticus, ducks, geese, turkeys and guinea fowls This heading covers only live domestic birds of the kinds specified in the heading (fowls of the speciesGallus domesticusinclude chickens and capons), whether bred for laying, for their meat, for their feathers or for any other purpose (for example, for the stocking of aviaries, parks or...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[27]and theExplanatory Notes to the Harmonized Commodity Description and Coding System.

Source: citt_decision (AP-2020-030)

[29]While the Classification Opinions and the Explanatory Notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2020-030)

[29]The Tribunal must therefore first determine whether the goods in issue can be classified at the heading level according to Rule 1 of the General Rules as per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. As the Supreme Court of Canada indicated inIgloo Vikski, it is“only...

Source: citt_decision (AP-2020-030)

[28]WCO, 6th ed., Brussels, 2017 [Explanatory Notes].

Source: citt_decision (AP-2020-030)

[30]SeeAttorney General v. Suzuki Canada Inc., 2004 FCA 131 (CanLII) at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas requiring that explanatory notes be respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to classification opinions. See alsoCanada (Attorney...

Source: citt_decision (AP-2020-030)

[33]Rule 1 of theCanadian Rulesprovides that “… the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and,mutatis mutandis, to the [General Rules] …” and that “… the relative Section, Chapter and Subheading Notes also apply, unless the context otherwise requires.”...

Source: citt_decision (AP-2020-030)