Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.

Heading 39.22 of the Customs Tariff provides for “Baths, shower-baths, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics”. The Explanatory Notes to Heading 39.22, state, in part “This heading covers fittings designed to be permanently fixed in place, in houses, etc., normally by connection to the water or sewage systems. It also covers other...

Source: advance_ruling (C-2015-002465)

11In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System and the Explanatory Notes to the Harmonized Commodity Description and Coding System, published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.

Source: citt_decision (AP-2021-024 – AP-2021-025)

[116]A general explanatory note to Section XVI provides the following overview: (I) GENERAL CONTENT OF THE SECTION (I) GENERAL CONTENT OF THE SECTION

Source: citt_decision (AP-2021-024 – AP-2021-025)

[32]For its part, the CBSA filed a brief comprising written submissions, relevant extracts pertaining to the relevant chapters of theCustoms Tariff, their accompanying notes and World Customs Organization’sExplanatory Notes to the Harmonized Commodity Description and Coding System

Source: citt_decision (AP-2021-024 – AP-2021-025)

[47](Explanatory Notes), together with the following material: (a)A copy of Wolseley’s notice of appeal and attachments for AP-2021-025;

Source: citt_decision (AP-2021-024 – AP-2021-025)

[96]prescribe the analytical approach that the Tribunal must adopt when determining how goods are to be classified: 10(1)Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the...

Source: citt_decision (AP-2021-024 – AP-2021-025)

[92]Accordingly, the Tribunal must determine whether the goods 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.In doing so, the Tribunal must consider any relevantClassification OpinionsandExplanatory Notes. The Tribunal is not bound to apply the Explanatory Notes but...

Source: citt_decision (AP-2021-024 – AP-2021-025)

[157]The Tribunal begins its analysis by assessing whether legal notes to either Chapter 84 or Chapter 85 prescribe exclusions that would be relevant to the order in which to consider the headings being asserted by the parties. Any pertinent explanatory notes must also be taken into account and their guidance should be respected, in the absence of good reason.

Source: citt_decision (AP-2021-024 – AP-2021-025)

[170]There is a relevant explanatory note which provides as follows: (E) OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES (E) OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES

Source: citt_decision (AP-2021-024 – AP-2021-025)

This group includes all electro-thermic machines and appliancesprovidedthey arenormally used in the household. Certain of these have been referred to in previous parts of this Explanatory Note (e.g., electric fires, geysers, hair dryers, smoothing irons, etc.). Others include: This group includes all electro-thermic machines and appliancesprovidedthey arenormally used in the household....

Source: citt_decision (AP-2021-024 – AP-2021-025)