Photographic paper, paperboard and textiles, sensitized, unexposed.

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

Source: citt_decision (AP-2013-015)

[20]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-2013-015)

Chapter 99 provides special classification provisions that allow certain goods to be imported into Canada duty-free. As none of the headings of Chapter 99 are divided at the subheading or tariff item level, the Tribunal need only consider, as the circumstances may require, Rules 1 through 5 of theGeneral Rulesin determining whether goods may be classified in that chapter. Moreover, since...

Source: citt_decision (AP-2013-015)

[29]and the broad definition of the word “printers” as devices in the explanatory notes to heading No. 84.43.

Source: citt_decision (AP-2013-015)

[20].   World Customs Organization, 5th ed., Brussels, 2012 [Explanatory Notes].

Source: citt_decision (AP-2013-015)

[21].   SeeCanada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 (CanLII) at paras. 13 and 17 where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas requiring that theExplanatory Notesbe respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to theClassification Opinions.

Source: citt_decision (AP-2013-015)