Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01.

1. Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which...

Source: citt_decision (AP-2009-003)

CAPSCANADA®CORPORATIONv.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2009-003Decision and reasons issuedFriday, July 2, 2010 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSBACKGROUNDPROCEDURAL HISTORYGOODS IN ISSUEANALYSISLawRelevant Provisions of the Customs Tariff, General Rules and Explanatory NotesTariff Classification at IssueConclusionDECISION BACKGROUNDPROCEDURAL...

Source: citt_decision (AP-2009-003)

[15]and the Explanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2009-003)

96.02 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened, gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin. 9602.00.10 . . . Gelatin...

Source: citt_decision (AP-2009-003)

26. In the present appeal, the parties agree that the goods in issue are composed of HPMC, a cellulose ether, but disagree on where, in the nomenclature of theCustoms Tariff, the goods should be classified. 27. CapsCanada argues that the goods in issue should be classified in heading No. 96.02. According to CapsCanada, the goods in issue are classifiable in heading No. 96.02 either as worked,...

Source: citt_decision (AP-2009-003)

33. CapsCanada further claims that the goods in issue cannot be classified in heading No. 39.23 as articles of plastics for the conveyance or packing of goods because,inter alia, they are not intended for repeated use, they dissolve after being ingested, and their functions are different from those of the articles listed in heading No. 39.23 (e.g. blister packs, vials, drums, plant containers,...

Source: citt_decision (AP-2009-003)

40. Are the goods in issue articles of plastics? Note 1 to Chapter 39 defines the expression “plastics” as “materials . . . which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding . . . into shapes which are retained on the...

Source: citt_decision (AP-2009-003)

43. A central issue in this regard is whether HPMC mixed with water and sorbitol constitutes a type of unhardened gelatin. CapsCanada’s position is that, when mixed with water, HPMC forms a vegetable gelatin, that is, a gelatin not of heading No. 35.03 for the purposes of heading No. 96.02. TheExplanatory Notesto heading No. 35.03 define “gelatin” as a “water-soluble protein substance[s]...

Source: citt_decision (AP-2009-003)

(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet. (a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom); (b) Amber, meerschaum,...

Source: citt_decision (AP-2009-003)

53. The appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. Tribunal Exhibit AP-2009-003-06A, tab 9. 4.Ibid., tab 10. 5.Ibid., tab 11. 6.Transcript of Public Hearing, 20 April 2010, at 157-73. 7.Ibid.at 199-205. 8. Tribunal Exhibit AP-2009-03-06A, tabs 2, 3;Transcript of Public Hearing, 20 April 2010, at 32, 143-46, 174. 9.Transcript of Public Hearing,...

Source: citt_decision (AP-2009-003)