Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.

However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes". The General Explanatory Notes to Chapter 39 read in part: "This Chapter also covers the following products,...

Source: advance_ruling (C-2015-012715)

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics For the definition of the term ‘tubes, pipes and hoses’, see note 8 to this chapter.

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

Of other plastics This subheading includes tubes, pipes and hoses made from condensation or rearrangement polymerisation products, whether or not chemically modified, such as phenolic resins, amino-resins, alkyd resins and other polyesters, polyamides, polyurethanes and silicones. This subheading includes products made from addition polymerisation products, such as polytetrahaloethylenes,...

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

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

Source: citt_decision (AP-2016-016)

[9]published by the WCO. While classification opinions and explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2016-016)

[10]The Tribunal must therefore first determine whether the goods in issue can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2016-016)

[11]Once the Tribunal has used this approach to determine the heading in which the goods in issue should be classified, the next step is to determine the proper subheading. Rule 6 of theGeneral Rulesprovides that “the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and,mutatis mutandis, to...

Source: citt_decision (AP-2016-016)

The parties agree that the appropriate heading is No. 39.17. The determination of the subheading turns entirely on whether the drinking straws should be characterized as “rigid” and placed in subheading No. 3917.22, as LIT maintains, or not rigid and therefore placed in the residual (other) subheading No. 3917.32, as the CBSA submits. There is also no dispute that the relevant tariff item...

Source: citt_decision (AP-2016-016)

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

Source: citt_decision (AP-2016-016)

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those...

Source: citt_decision (AP-2011-055)