Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.

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

Source: citt_decision (AP-2015-012)

[9]published by the WCO. While theClassification OpinionsandExplanatory Notesare not binding on the Tribunal in its classification of imported goods, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2015-012)

For the purposes of this Chapter, the term “furniture” means: (A) Any “movable” articles (not includedunder other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches,...

Source: citt_decision (AP-2015-012)

Jakks submitted that the good in issue should be classified under tariff item No. 9503.00.90 as other toys in accordance with the explanatory notes to Chapter 95, which provide that toys are items that are “. . . designed for the amusement of children or adults.” In support of its position, Jakks argued that children derive amusement from the act of drawing or colouring, as well as from the...

Source: citt_decision (AP-2015-012)

The CBSA contended that the good in issue is furniture within the meaning of Chapter 94, as it functions as a table and chair set, and is thus not a toy. According to the CBSA, the good in issue shares the same characteristics and end uses as a table that is not marketed to children.Additionally, the CBSA argued that “toy furniture” as referenced in the explanatory notes to Chapter 94 does not...

Source: citt_decision (AP-2015-012)

[13]In this case, the onus of demonstrating that the good in issue was incorrectly classified in heading No. 94.03 and should be classified in heading No. 95.03 resides with Jakks.The explanatory notes to Chapter 94 provide that the chapter is limited to movable articles not included in other more specific headings of the nomenclature. Accordingly, if the good in issue is an article included...

Source: citt_decision (AP-2015-012)

The Tribunal notes that the nomenclature does not define the term “toy”. However, the Tribunal has consistently interpreted the term “toy” broadly to encompass a wide range of articles that provide amusement or play value in accordance with the explanatory notes to Chapter 95, as well as note (D) of the explanatory notes to heading No. 95.03.

Source: citt_decision (AP-2015-012)

Heading No. 94.03 covers “[o]ther furniture and parts thereof.” The Tribunal notes that the good in issue, in addition to including a table, contains two chairs, dry erase markers and a hex key. Thus, heading No. 94.03 does not describe all the components of the good in issue, with the result that the Tribunal is unable to conclusively classify the good in issue on the basis of Rule 1 of...

Source: citt_decision (AP-2015-012)

[32]Rule 3 (b) of theGeneral Rulesis compelling with regard to the classification of the good in issue because it consists of various articles classifiable in different headings, which are sold as a set for a particular need or activity and which are packaged in a manner suitable for sale directly to users without repacking.Concerning essential character, the explanatory notes to Rule 3 (b) of...

Source: citt_decision (AP-2015-012)

[9].      World Customs Organization, 4th ed., Brussels, 2007 [Explanatory Notes].

Source: citt_decision (AP-2015-012)