Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

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

Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg See the HS Explanatory Note to heading 3506 , first paragraph, (A), concerning the presentation of these products. This subheading includes methylcellulose glue in flakes or lumps which can be dissolved in water to produce an adhesive particularly suitable for wallpaper.

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

Other In addition to the products mentioned in the HS Explanatory Note to heading 3506 , first paragraph, (B), (1) to (3), this subheading includes glues based on lichen, flour paste and glues based on agar-agar.

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

29. The Tribunal will begin its analysis by determining whether the goods in issue are classifiable in each of the competing headings by examining the terms of the headings in accordance with Rule 1 of theGeneral Rules,15while also having regard to the relevantExplanatory Notes. If this exercise leads to the classification of the goods in issue in one, and only one, heading, the Tribunal will...

Source: citt_decision (AP-2009-072)

31. Rona submitted that the goods in issue cannot be classified in heading No. 85.16, as they are tools rather than appliances, and that they are not “. . . of a kind used for domestic purposes . . . .” It submitted that the dictionary defines the word “tool” as a “. . . handheld device that aids in accomplishing a task . . .”17and that the goods in issue are such devices. In this regard, it...

Source: citt_decision (AP-2009-072)

33. The CBSA, on the other hand, submitted that the goods in issue are appliances and “. . . of a kind used for domestic purposes . . . .” It submitted that, while theCustoms Tariffand theExplanatory Notesdo not provide a definition of the word “appliance”, dictionary definitions, including those previously relied upon by the Tribunal,19indicate that an appliance is an instrument or a device...

Source: citt_decision (AP-2009-072)

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

Source: citt_decision (AP-2009-072)

[12]published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.” Accordingly, unlike chapter and section notes, theExplanatoryNotesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be respected, unless there is a sound reason to do...

Source: citt_decision (AP-2009-072)

51. The CBSA submitted that, in order for the goods in issue to fall within the description provided in theExplanatory Notesto heading No. 84.65, they must either be (i) power-driven machine-tools or (ii) similar machines worked by hand or pedal. With respect to the first option, it submitted that Rona did not argue that the goods in issue were power-driven and that, even if the goods in issue...

Source: citt_decision (AP-2009-072)

20. As previously stated, the issue in this appeal is whether the goods in issue are properly classified under tariff item No. 8516.79.90 as other electro-thermic appliances of a kind used for domestic purposes, as determined by the CBSA, or should be classified under tariff item No. 8465.99.90 as other machine-tools (including machines for nailing, stapling, glueing or otherwise assembling)...

Source: citt_decision (AP-2009-072)