Silicones in primary forms.

PHILIPS ELECTRONICS LTD.v.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2011-042Decision and reasons issuedTuesday, May 29, 2012 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSBACKGROUNDPROCEDURAL HISTORYGOODS IN ISSUEANALYSISStatutory FrameworkRelevant Classification Provisions and Explanatory NotesTariff Classification of the Goods in IssueClassification at the Subheading and...

Source: citt_decision (AP-2011-042)

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

Source: citt_decision (AP-2011-042)

[16]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, theExplanatory Notesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be applied, unless there is a sound reason to do...

Source: citt_decision (AP-2011-042)

62. With respect to the second point, the Tribunal finds the conclusion which Philips attempted to draw from the disparate articles listed in note (D) unconvincing. In this regard, the Tribunal notes that the reference to teats for baby bottles is not qualified in any manner, unlike, for example, the specific exclusion in theExplanatory Notesof articles intended for permanent installation in...

Source: citt_decision (AP-2011-042)

In the Tribunal’s view,a valve must, at a minimum, be capable of controlling the flow of fluid which passes through it. The Tribunal is of the view thatcontrol, in this context, means the ability to limit, check or regulate in some substantial manner. . . .. . .The Tribunal’s view that valves (as well as taps, cocks and similar appliances) possess the ability to control fluids is further...

Source: citt_decision (AP-2011-042)

This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas. . . . It is clear from reading...

Source: citt_decision (AP-2011-042)

[Emphasis added] 33. More specifically, Philips asserted that “[t]here are airchannels that allow air to reach the skirt edge. When the pressure on the outside of the bottle . . . is higher than the pressure on the inside of the bottle . . . the skirt will be pushed inward. At a pressure of around 18mmHg, the skirt will move away from the bottle neck, and air will pass through the...

Source: citt_decision (AP-2011-042)

60. Philips responded that the reference to teats for baby bottles in note (D) of theExplanatory Notesto heading No. 39.24 must be taken as referring to “. . . a simpler less enhanced and functional version of baby bottle teat as compared to the goods in question.”48In so arguing, Philips suggested that its interpretation is supported (a) historically, by the transposition of baby bottle teats...

Source: citt_decision (AP-2011-042)

66. The appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1. [Act]. 2. Tribunal Exhibit AP-2011-042-04; Tribunal Exhibit AP-2011-042-06A. 3. Tribunal Exhibit AP-2011-042-06A. 7. Tribunal Exhibit AP-2011-042-04 at paras. 9-11; Tribunal Exhibit AP-2011-042-06A at para. 3. 8. Tribunal Exhibit AP-2011-042-04, tab 2; Tribunal Exhibit AP-2011-042-06A, tab 2. 9. Exhibit A-01. 10. Exhibit...

Source: citt_decision (AP-2011-042)