Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. - English type saddles

[78]Unlike the Chapter Notes which form part of the tariff and thus frame the context for consideration of relevant headings, Explanatory Notes are an interpretative guide to tariff classification. The Tribunal is required to take their content into account when determining classification, unless there is sound reason to depart from the guidance provided by the Explanatory Notes.

Source: citt_decision (AP-2019-026)

[80]The wording of the General Explanatory Note restates the issue discussed in relation to the Chapter Note but does notprima facieresolve it, having regard to the wording used in headings 61.09 and 61.10.

Source: citt_decision (AP-2019-026)

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-2019-026)

[45]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 opinions and explanatory notes. The Tribunal is not bound to apply the Explanatory Notes but...

Source: citt_decision (AP-2019-026)

[42]Sections 10 and 11 of theCustoms Tariffprescribe 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...

Source: citt_decision (AP-2019-026)

[77]A General Explanatory Note to Chapter 61 provides as follows: This Chapter covers made up knitted or crocheted men’s boys’, women’s or girls’ articles of apparel and made up knitted or crocheted accessories for articles of apparel. This Chapter covers made up knitted or crocheted men’s boys’, women’s or girls’ articles of apparel and made up knitted or crocheted accessories for articles...

Source: citt_decision (AP-2019-026)

[99]The relevant Explanatory Notes to heading 42.01 provide as follows: This heading covers equipment for all kinds of animals, of leather, composition leather, furskin, textiles or other materials. This heading covers equipment for all kinds of animals, of leather, composition leather, furskin, textiles or other materials. These goods include,inter alia, saddles and harness (including...

Source: citt_decision (AP-2019-026)

[100]The goods listed as being as referable to heading 42.01 share the common attribute of being needed or required for the purpose of using or protecting a working animal. The goods either protect or cushion the animal from a load to be transported or carried, or otherwise serve as a restraint to enable the animal’s movements to be controlled or guided. This interpretation is underpinned by...

Source: citt_decision (AP-2019-026)

[116]This determination is contingent on whether the Explanatory Notes are worded sufficiently broadly to allow for dog apparel to be classified in Chapter 61, or, in the alternative, whether there is sound reason for the Tribunal to depart from the guidance provided by the Explanatory Notes.

Source: citt_decision (AP-2019-026)

[117]The Tribunal considers that general principles of statutory interpretation should guide its interpretation of the relevant Explanatory Note.

Source: citt_decision (AP-2019-026)