Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 3914

Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.

1 subheadings

Subheadings

Explanatory Notes

22. TheExplanatory Notesto heading No. 44.10 indicate that goods “. . . having the character of articles . . .more specifically covered elsewhere, whether obtained directly by . . . extrusion . . .” [emphasis added] are to be excluded from that heading. 23.Rui Royal International Corp. v. President of the Canada Border Services Agency(30 March 2011), AP-2010-003 (CITT) at para. 82;Ivan Hoza...

Source: citt_decision (AP-2011-055)

11. The tariff nomenclature is set out in detail in the schedule to theCustoms Tariff, which is designed to conform to the Harmonized Commodity Description and Coding System (the Harmonized System) developed by the World Customs Organization (WCO).7The schedule is divided into sections and chapters, with each chapter containing a list of goods categorized in a number of headings and...

Source: citt_decision (AP-2011-055)

(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 39.16 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. 3916.10.00 -Of polymers of ethylene 18. The relevantExplanatory Notesto Chapter 39 provide as follows:

Source: citt_decision (AP-2011-055)

Headings 39.01 to 39.14 cover goods in primary forms only. The expression “primary forms” is defined in Note 6 to this Chapter. It applies only to the following forms: (2)Powder, granules and flakes.In these forms they are employed for moulding, for the manufacture of varnishes, glues, etc. and as thickeners, flocculants, etc. They may consist of the unplasticised materials which become...

Source: citt_decision (AP-2011-055)

The heading also includes such products which have been merely cut to a length exceeding the maximum cross-sectional dimension or surface-worked (polished, matt-finished, etc.), but not otherwise worked. . . . For the classification of monofilament, rods, sticks and profile shapes of plastics combined with other materials, see the General Explanatory Note to this Chapter. 20. TheCustoms...

Source: citt_decision (AP-2011-055)

44.10 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 4410.11 - -Particle board 4410.11.10- - -Unworked or not further worked than sanded; Whether or not painted, edge or face worked, but not otherwise worked or surface...

Source: citt_decision (AP-2011-055)

27. In the alternative, Monterra argued that, if the Tribunal is unable to determine the classification on the basis of Rule 3 (a) of theGeneral Rules, Rule 3 (b) is not of assistance because polyethylene and wood components equally merit consideration in discerning the essential character of the goods in issue.20Therefore, Monterra suggested that the classification proceed by application of...

Source: citt_decision (AP-2011-055)

31. As for the second requirement, the CBSA referred to theExplanatory Notesto heading No. 39.16.21On the basis of the laboratory report and the testimony of Messrs. Côté and Granville, the CBSA argued that the goods in issue meet the definition of a “profile shape” within heading No. 39.16 because they are rigid, profile shapes, obtained by placing the mixture of polymer of ethylene and wood...

Source: citt_decision (AP-2011-055)

34. In particular, the CBSA submitted that the plastic component is indispensable to the shape and texture of the goods in issue; the price of the plastic input is several times the price of the wood flour input; the plastic component provides the physical properties of the goods in issue (weather, moisture and insect resistance, splinter-free, excellent traction, low-maintenance product,...

Source: citt_decision (AP-2011-055)

36. The Tribunal is of the view that, in light of the evidence presented before it, this appeal can be resolved on the basis of Rule 1 of theGeneral Rules, and that, therefore, recourse to the otherGeneral Rulesis not necessary. 37. The Tribunal examined Monterra’s position first and, for the reasons below, could not conclude that it was founded. The Tribunal then proceeded to examine the...

Source: citt_decision (AP-2011-055)

Chapter 39 Notes (11)
1. 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 are retained on the removal of the external influence. Throughout the Nomenclature any...
2. 2. This Chapter does not cover: • (a) Lubricating preparations of heading 27.10 or 34.03; • (b) Waxes of heading 27.12 or 34.04; • (c) Separate chemically defined organic compounds (Chapter 29); • (d) Heparin or its salts (heading 30.01); • (e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of...
3. 3. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: • (a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02); • (b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11); • (c) Other synthetic polymers with an average of at least 5 monomer units; •...
4. 4. The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purpose of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer...
5. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
6. 6. In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms: • (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; • (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7. 7. Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).
8. 8. For the purpose of heading 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the...
9. 9. For the purpose of heading 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.
10. 10. In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
11. 11. Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II: • (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres; • (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; • (c) Gutters and fittings therefor; • (d) Doors, windows and their frames and thresholds for doors; • (e) Balconies, balustrades, fencing,...

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