Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

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

Crude or unrefined sulphur This subheading includes the varieties of sulphur mentioned in the HS Explanatory Note to heading 2503 , first paragraph, (1) to (4). These sulphurs are generally in the form of blocks, lumps or dust.

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

Other This subheading covers the varieties of sulphur mentioned in the HS Explanatory Note to heading 2503 , first paragraph, (5) to (7). These sulphurs are generally in the form of sticks or small cakes (refined sulphur) or powders (‘sieved sulphur’, ‘winnowed sulphur’, ‘atomised sulphur’).

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

15. This section is an overview of some of the key elements of the parties’ arguments. It is not a comprehensive statement of the arguments submitted by the parties in their briefs or at the hearing. 16. S.C. Johnson submitted that the goods in issue should be classified in heading No. 33.07 by application of Note 2 to Section VI. It also referred to theExplanatory Notesto heading No. 33.07...

Source: citt_decision (AP-2005-015)

18. S.C. Johnson referred to the Tribunal’s decision inRegal Confections Inc.v.Deputy M.N.R.4concerning the classification of candy dispensers, where the Tribunal classified a candy dispenser containing candy as a toy rather than as a confectionery, because of its use as a toy before and after the candies have been consumed. It submitted that, unlike the situation in the case of the candy...

Source: citt_decision (AP-2005-015)

24. The various tariff classifications are set out in the schedule to theCustoms Tariff. The schedule is divided into sections and chapters, each of which has its own notes, followed by a list of goods categorized in a number of headings and subheadings and under individual tariff items. TheCustoms Tariffcontains its own rules for interpreting the schedule, which are found in sections 10 and...

Source: citt_decision (AP-2005-015)

27. If this process leads to classification in one, and only one, heading, the next step is to find the appropriate subheading and tariff item that cover the imported goods. If the process leads to classification in more than one heading, the remaining general rules must be applied, in sequence, until the most appropriate heading is found. If necessary, the same process is repeated at the...

Source: citt_decision (AP-2005-015)

30. It is also clear that the electrical heating unit, when considered on its own, is classifiable in heading No. 85.16 as an electro-thermic appliance of a kind used for domestic purposes. The electrical heating unit uses electricity to generate heat and, hence, is an “electro-thermic” “machine” or “appliance”. The packaging of the physical exhibits and the testimony establish that the...

Source: citt_decision (AP-2005-015)

32. Rule 3 (b) of theGeneral Rulesprovides that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character. TheExplanatory Notesto Rule 3 (b) provide that, for the purposes of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles...

Source: citt_decision (AP-2005-015)

40. In this appeal, S.C. Johnson argued that Note 2 to Section VI directed classification of the goods in issue in heading No. 33.07 as prepared room deodorizers. According to Note 2, goods classifiable in heading No. 33.07 by reason of being put up in measured doses or for retail sale are to be classified in that heading. The Tribunal agrees with the CBSA’s interpretation that Note 2 applies...

Source: citt_decision (AP-2005-015)