Candles, tapers and the like. - For birthdays, Christmas and other festive occasions

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000005445)

[45]As it is the case for the word“part”, the adjective“identifiable”(reconnaissablein French) is not defined in theCustoms Tariffor the Explanatory Notes. It is derived from the verb“identify”,which is defined as“establish or indicate who or what (someone or something) is”.

Source: citt_decision (AP-2021-006)

[22]and theExplanatory Notesto the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2021-006)

[23]published by the WCO. While classification opinions and explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2021-006)

[19]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 opinions and explanatory notes. It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2021-006)

[22]The relevant explanatory notesto Chapter 94 provide as follows:

Source: citt_decision (AP-2021-006)

[34]This principle is expounded in paragraph (V) of the explanatory notes to Rule 1: In provision (III) (b), the expression“provided such headings or Notes do not otherwise require”is intended to make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount, i.e., they are the first consideration in determining classification. For example, in...

Source: citt_decision (AP-2021-006)

[44]The Tribunal observes that the term“part”is not defined in theCustoms Tariffor in the Explanatory Notes. The Tribunal therefore relies on the ordinary meaning of the word: A“part”refers to“a manufactured object assembled with others to make a machine; a component”.

Source: citt_decision (AP-2021-006)

[49]The inclusion of this sentence in theexplanatory notesis an explicit indication that“identifiable parts”are not limited in scope tosinglecomponents, but could include individual parts combined together.

Source: citt_decision (AP-2021-006)

[53]Considering that theCustoms Tariffand Explanatory Notesdo not offer a definition of the term“parts”, but only a non-exhaustive list of examples, the CBSA submitted that the Tribunal should follow the same analytical approach as inIMPEKK, which synthesized the long-standing practice of the Tribunal. In that decision, the Tribunal noted that“each case must be determined on its own merits and...

Source: citt_decision (AP-2021-006)