HS 2926: Nitrile-function compounds. | Canadian Customs Tariff

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

Source: citt_decision (AP-2020-023)

[21]published by the WCO. While theClassification Opinionsand theExplanatory Notesare not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2020-023)

[27]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 and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinionsand explanatory notes.It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2020-023)

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

Source: citt_decision (AP-2020-023)

[22]SeeCanada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas requiring that theExplanatory Notesbe respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to theClassification Opinions.

Source: citt_decision (AP-2020-023)

[25]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-2020-023)

Chapter 29 Notes (8)

1. 1. Except where the context otherwise requires, the headings of this Chapter apply only to: • (a) Separate chemically defined organic compounds, whether or not containing impurities; • (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); • (c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar...

2. 2. This Chapter does not cover: • (a) Goods of heading 15.04 or crude glycerol of heading 15.20; • (b) Ethyl alcohol (heading 22.07 or 22.08); • (c) Methane or propane (heading 27.11); • (d) The compounds of carbon mentioned in Note 2 to Chapter 28; • (e) Immunological products of heading 30.02; • (f) Urea (heading 31.02 or 31.05); • (g) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as...

3. 3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.

4. 4. In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as "nitrogen functions" for the purpose of heading 29.29. For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen function”, the...

5. 5. (A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub Chapters. (B) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid function compounds. (C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:...

6. 6. The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms. Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only...

7. 7. Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

8. 8. For the purposes of heading 29.37: • (a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); • (b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

Nitrile-function compounds.

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