Builders' ware of plastics, not elsewhere specified or included.

Builders' ware of plastics, not elsewhere specified or included See note 11 to this chapter.

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

Doors, windows and their frames and thresholds for doors See the HS Explanatory Note to subheading 3925 20 .

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

Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings See note 11(ij) to this chapter.

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

[19].    Rule 1 of the Canadian Rules provides that “. . . the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and,mutatis mutandis, to the [General Rules] . . .” and that “. . . the relative Section, Chapter and Subheading Notes also apply, unless the context...

Source: citt_decision (AP-2014-024)

[54].    Note (XII) of the explanatory notes to Rule 2 (b) of theGeneral Rules.

Source: citt_decision (AP-2014-024)

There are no relevant notes to Section VII. Legal note 2 to Chapter 39 provides, in relevant part, as follows:2.-  This Chapter does not cover :. . .(s) Articles of Section XVI (machines and mechanical or electrical appliances);The explanatory notes to heading No. 39.24 provide, in relevant part, as follows:This heading covers the following articles of plastics :(A) Tableware such as tea or...

Source: citt_decision (AP-2016-003)

[22]To qualify as “furniture” for the purposes of heading No. 94.03, goods must meet the terms of Note 2 to Chapter 94 and the definition of “furniture” provided in the explanatory notes to that chapter. As noted above, the definition of “furniture” includes subparagraphs (A) and (B). Subparagraph (B) includes clauses (i) and (ii).The CBSA submitted that the bathroom vanities are “furniture”...

Source: citt_decision (AP-2014-024)

[69]The CBSA submitted that it is not contested that the goods in issue are made of BPA-free plastic.Further, the CBSA submitted that plastic cups and plastic teats for baby bottles (nursing nipples) are specifically included in heading No. 39.24 by the relevant explanatory notes, which provide as follows:This heading covers the following articles of plastics :(A) Tableware such as tea or...

Source: citt_decision (AP-2016-003)

In theHome Depotdecision, the Tribunal adopted an approach to the definition of “furniture” in the explanatory notes to Chapter 94 that involved reading subparagraphs (A) and (B) as completely separate from one another.

Source: citt_decision (AP-2014-024)

Having found that the bathroom vanities are not classifiable in heading No. 94.03, the Tribunal will now determine whether they can be classified in heading No. 69.10, as claimed by Globe Union.The terms of heading No. 69.10 include “[c]eramic sinks, wash basins, wash basin pedestals . . . and similar sanitary fixtures.” Further, according to the explanatory notes to heading No. 69.10, such...

Source: citt_decision (AP-2014-024)