Heading 3914
1 subheadings
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)
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