Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

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

Adhesive dressings and other articles having an adhesive layer This subheading does not cover liquid dressings (subheading 3005 90 99 ).

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

7. The tariff nomenclature is set out in detail in the schedule to theCustoms Tariff, which is designed to conform to the Harmonized Commodity Description and Coding System (the Harmonized System) developed by the World Customs Organization (WCO).3The schedule is divided into sections and chapters, with each chapter containing a list of goods categorized in a number of headings and subheadings...

Source: citt_decision (AP-2013-018)

13. The relevant provisions of theCustoms Tariffprovide as follows: Section VIPRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES. . .Chapter 30PHARMACEUTICAL PRODUCTS. . .30.05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical,...

Source: citt_decision (AP-2013-018)

19. The CBSA submits that the explanatory notes to heading No. 33.04 require goods (1) to be preparations, (2) to be for the care of the skin and (3) to have properties similar to the examples of preparations listed in theExplanatory Notes. The CBSA submits that the goods in issue are preparations, as they contain a mixture of ingredients that allows the goods in issue to adhere to wet skin...

Source: citt_decision (AP-2013-018)

25. As indicated above, the goods in issue were classified in heading No. 33.04, which applies,inter alia, to preparations for the care of the care of the skin (other than medicaments). KAO argues that the proper tariff heading for the goods in issue is heading No. 30.05, which covers,inter alia, wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters,...

Source: citt_decision (AP-2013-018)

31. At the hearing, the CBSA characterized the non-woven strip as simply the medium used to transport the preparation.31In support of this position, the CBSA noted that there is nothing explicit in the relevant provisions of theCustoms Tariffthat would prevent a preparation from being transported on a solid medium, such as the non-woven backing of the goods in issue.32 32. The Tribunal...

Source: citt_decision (AP-2013-018)

35. The Tribunal finds that KAO's argument on this issue is not persuasive. On the basis of the product literature from the manufacturer's Web site and the packaging of the product, the Tribunal finds that the goods in issue are for the care of the skin. In particular, the Tribunal notes that the manufacturer's Web site, in describing the goods in issue, specifically states that they are...

Source: citt_decision (AP-2013-018)

48. For the foregoing reasons, the Tribunal concludes that the goods in issue are properly classified in heading No. 33.04 pursuant to Rule 1 of theGeneral Rulesand, more specifically, under tariff item No. 3304.99.90 as other preparations for the care of the skin (other than medicaments), as determined by the CBSA. 49. The appeal is dismissed. 1. R.S.C., 1985, c. 1 (2nd Supp.) [Act]. 2....

Source: citt_decision (AP-2013-018)

11. 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-2013-018)