HS 4003: Reclaimed rubber in primary forms or in plates, sheets or strip.

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GCP ELASTOMERIC INC.v.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2010-011Decision and reasons issuedMonday, April 4, 2011 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSBACKGROUNDPROCEDURAL HISTORYGOODS IN ISSUEANALYSISStatutory FrameworkRelevant Provisions of the Customs Tariff, General Rules and Explanatory NotesTariff Classification of the Goods in...

Source: citt_decision (AP-2010-011)

[11]and the Explanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2010-011)

[12]published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.” Accordingly, unlike chapter and section notes, theExplanatory Notesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be applied, unless there is a sound reason to do...

Source: citt_decision (AP-2010-011)

9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further...

Source: citt_decision (AP-2010-011)

23. The dispute in this matter concerns the heading in which the goods in issue should be classified. GCP is of the view that the goods in issue should be classified in heading No. 40.03. The CBSA argues for classification in heading No. 40.08. The parties, therefore, both agree that the goods in issue areprima facieclassifiable in only one heading of theCustoms Tariffin accordance with Rule 1...

Source: citt_decision (AP-2010-011)

30. The record shows that, at one stage of their manufacturing process, the goods in issue would have gone through a devulcanization process that purportedly would have qualified them as being made of “reclaimed rubber”, as described in theExplanatory Notesto heading No. 40.03. That point was not contested by the CBSA. However, GCP did not contest the CBSA’s assertion that there is no...

Source: citt_decision (AP-2010-011)

38. The appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. Tribunal Exhibits AP-2010-011-19, AP-2010-011-20. 3. S.C. 1997, c. 36. 4. Tribunal Exhibit AP-2010-011-05A, tab 2. 5. Exhibits B-01, B-02, B-03. 6. Exhibit B-04. 7. Canada is a signatory to theInternational Convention on the Harmonized Commodity Description and Coding System, which governs the Harmonized System. 8....

Source: citt_decision (AP-2010-011)

Chapter 40 Notes (9)

1. 1. Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

2. 2. This Chapter does not cover: • (a) Goods of Section XI (textiles and textile articles); • (b) Footwear or parts thereof of Chapter 64; • (c) Headgear or parts thereof (including bathing caps) of Chapter 65; • (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; • (e) Articles of Chapter 90, 92, 94 or 96; or • (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings...

3. 3. In headings 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms: • (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); • (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4. 4. In Note 1 to this Chapter and in heading 40.02, the expression "synthetic rubber" applies to: • (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18°C and 29°C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one...

5. 5. (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: • (i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); • (ii) pigments or other colouring matter, other than those added solely for the purpose of identification; • (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers,...

6. 6. For the purpose of heading 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

7. 7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.

8. 8. Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

9. 9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

Reclaimed rubber in primary forms or in plates, sheets or strip.

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