Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

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

Tomatoes, whole or in pieces These subheadings include tomatoes, whole or in pieces, whether or not peeled, preserved by sterilising.

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

Other These subheadings include tomato purée, whether or not in cake form, tomato concentrate and tomato juice, the dry-weight content of which is 7 % or more. They also include tomato powder obtained by dehydrating tomato juice; however, they do not include powder resulting from grinding the flakes obtained by drying tomatoes previously cut into slices, which falls in subheading 0712 90 30 .

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

65. The CBSA submitted that heading No. 42.02 covers cases specifically designed to hold particular goods and that, for that reason, they are not generic, as argued by Rlogistics. It referred to theClassification Opinions, the exclusions listed in theExplanatory Notesto heading No. 42.02 and to the Tribunal’s decision inJohn Martens Company v. Deputy M.N.R.C.E.37to support its position. The...

Source: citt_decision (AP-2010-057)

107. For the foregoing reasons, the appeal is allowed. 1. R.S.C.1985 c. 1 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. Tribunal Exhibit AP-2010-057-03A at para. 2.1, tab 2; Tribunal Exhibit AP-2010-057-05A at para. 3, tab 2. 4. Tribunal Exhibit AP-2010-057-03A at para. 2.2, tab 2; Tribunal Exhibit AP-2010-057-05A at para. 3, tab 2. 5. Tribunal Exhibit AP-2010-057-03A at paras. 2.3,...

Source: citt_decision (AP-2010-057)

RLOGISTICS LIMITED PARTNERSHIPv.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2010-057Decision and reasons issuedTuesday, October 25, 2011 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSBACKGROUNDPROCEDURAL HISTORYGOODS IN ISSUEANALYSISStatutory FrameworkRelevant Provisions of the Customs Tariff and Explanatory NotesTariff Classification of the Goods in...

Source: citt_decision (AP-2010-057)

[16]and the Explanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2010-057)

[17]published by the Customs Co-operation Council (also known as the [WCO]), as amended from time to time.” Accordingly, unlike chapter and section notes, theExplanatory Notesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be respected, unless there is a sound reason to do otherwise, as they serve...

Source: citt_decision (AP-2010-057)

18. The Tribunal notes that section 13 of theOfficial Languages Act19provides that the English and French versions of any Act of Parliament are equally authoritative. Thus, the Tribunal may examine both the English and French versions of the schedule to theCustoms Tariffin interpreting the tariff nomenclature. 19. The relevant provisions of theCustoms Tariff, which Rlogistics claims should...

Source: citt_decision (AP-2010-057)

(4) Instruments and appliances for recording or reproducing sound; video recorders or reproducers; parts and accessories for such instruments and appliances (headings 85.19 to 85.22). 22. The relevantExplanatory Notesto heading No. 85.22 provide as follows: Subjectto the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading...

Source: citt_decision (AP-2010-057)