Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.

[42].Explanatory note V to Rule 3(a) provides that where two or more headings each refer to part only of the materials or substances contained in mixed or composite goods . . . those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description than the others. In such cases, the classification of the goods shall be...

Source: citt_decision (AP-2018-013)

(2)Offices, such as: clothes lockers, filing cabinets, filing trolleys, card index files, etc. (2)Offices, such as: clothes lockers, filing cabinets, filing trolleys, card index files, etc. (3)Schools, such as: school-desks, lecturers’ desks, easels (for blackboards, etc.). (3)Schools, such as: school-desks, lecturers’ desks, easels (for blackboards, etc.). (4)Churches, such as: altars,...

Source: citt_decision (AP-2018-013)

[9]and theExplanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2018-013)

[10]published by the WCO. While classification opinions and explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2018-013)

[15]The Tribunal must therefore first determine whether the goods in issue can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2018-013)

[18]The relevant legal and explanatory notes are produced in Appendix I of these reasons.

Source: citt_decision (AP-2018-013)

[14].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...

Source: citt_decision (AP-2018-013)

[26]In the alternative, the CBSA submitted that if the presence of MDF prevents classification by application of Rules 1, 2(a) and 6, Rule 2(b) is dispositive. Relying on explanatory note XII to Rule 2(b), the CBSA submitted that the goods in issue cannot be classified as wooden furniture because the presence of the aluminum deprives them of the character of wooden furniture. Further, the CBSA...

Source: citt_decision (AP-2018-013)

[37]ZMC also referred to the explanatory notes to heading No. 94.03, which include a non-exhaustive list of furniture covered by that heading, including furniture for private dwellings; offices; schools; churches; shops; stores; workshops; and laboratories or technical offices.

Source: citt_decision (AP-2018-013)

[39]The Tribunal finds that this appeal can be resolved without setting out an exhaustive definition of “office”. The Tribunal accepts that the term “office” can be given a liberal interpretation and could include any number of configurations, particularly as workplaces evolve and modernize. However, the Tribunal is not prepared to extend the definition of office to include any and...

Source: citt_decision (AP-2018-013)