Other articles of vulcanized rubber other than hard rubber.

Since neither the bull wheel liners nor sheave liners are named in any of the headings of Chapter 40, they fall to be classified in heading 40.16 as other articles of vulcanised rubber other than hard rubber. The Explanatory Notes to heading 40.16 state that “this heading covers all articles of vulcanised rubber (other than hard rubber) not covered by the preceding headings of this Chapter or...

Source: advance_ruling (C-2015-012503)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2019-005329)

Other articles of vulcanised rubber other than hard rubber

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

Floor coverings and mats See the HS Explanatory Note to heading 4016 , second paragraph, (2).

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

Other In addition to the products referred to in the HS Explanatory Note to heading 4016 , second paragraph, (7) to (14), these subheadings also include pumicing blocks which, when covered with (replaceable) emery paper, are used to hand-polish certain articles.

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

8. For convenience, the CBSA’s argument will be presented first. The CBSA argued, under Rule 1 of theGeneral Rules for the Interpretation of the Harmonized System,20that the bike racks are properly classified in heading No. 87.08, since they are accessories of the motor vehicles of heading Nos. 87.01 to 87.05.21The vehicles of these headings include tractors, vehicles for transporting people,...

Source: citt_decision (AP-2010-036)

11. Turning to theExplanatory Notesto Chapter 87 and heading No. 87.08, the CBSA explained that, consistent with theExplanatory Notes, the bike racks were “accessories” within the ordinary meaning of the word30and that they are suited solely or principally for use with motor vehicles, since their primary purpose, as part of a roof-rack system, is to increase the load-carrying capacity of the...

Source: citt_decision (AP-2010-036)

13. Sportracks submitted that the bike racks could not be classified in heading No. 87.08 because they did not meet one of the conditions of theExplanatory Notefor the heading, i.e. that they had to “. . . be identifiable as being suitable for use solely or principally with the above-mentioned vehicles . . . .” According to Sportracks,40the bike racks are suited principally for installation on...

Source: citt_decision (AP-2010-036)

15. Sportracks explains that an accessory is something that performs a secondary role,46which in this case is to enhance the ability of a vehicle, such as an SUV, to carry a bicycle, since otherwise the bicycles would be damaged in transit,47as would the vehicle itself.48Sportracks argues that the bike racks extend the pleasure that bicycle riders obtain from their bicycles, through expanding...

Source: citt_decision (AP-2010-036)

17. By way of rebuttal, the CBSA submits that the main purpose of bicycles is for transporting people and that the bike racks not only do not enhance that function but would render the bicycle altogether unusable for that purpose.54Moreover, according to the CBSA, there is no comparison between the bike racks and kickstands for motorcycles, since the latter are designed to protect the...

Source: citt_decision (AP-2010-036)