Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.

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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000002432)

Heading 46.02 covers basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01. Explanatory Note (ii) to heading 46.02 covers articles made up from the already assembled products of heading 46.01, i.e., from plaits or similar products, or from the products bound together in parallel strands or woven in sheet form. This...

Source: advance_ruling (C-2016-001143)

Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading4601; articles of loofah

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

Of bamboo This subheading includes articles referred to in the HS Explanatory Note to heading 4602 , first paragraph, (i) and (ii), for example, carpets of vegetable material made up of small mats of mats or matting of subheading 4601 21 , bound together.

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

Straw envelopes for bottles See the HS Explanatory Note to heading 4602 , second paragraph, (8).

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

Other This subheading includes: 1.  articles referred to in the HS Explanatory Note to heading 4602 , first paragraph, (ii), for example, carpets of vegetable material made up of small mats of mats or matting of subheading 4601 29 , bound together; 2.  articles of loofah. Loofah, known also as vegetable sponge, is classified in subheading 1404 90 00 and is composed of the cellular tissue of a...

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

68. On the basis of the aforementionedExplanatory Notesand dictionary definitions, the Tribunal considers that “textile fabric” means a natural or synthetic material that is manufactured using a process such as weaving or knitting, or otherwise made into a felt or nonwoven, using raw materials, such as silk, wool, cotton, man-made fibres, etc. According tothe parties’ agreed statement of...

Source: citt_decision (AP-2010-005)

HBC IMPORTS C/O ZELLERS INC.v.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2010-005Decision and reasons issuedWednesday, April 6, 2011 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSBACKGROUNDPROCEDURAL HISTORYGOODS IN ISSUEANALYSISStatutory FrameworkRelevant Provisions of the Customs Tariff, General Rules and Explanatory NotesPositions of PartiesTariff Classification of the...

Source: citt_decision (AP-2010-005)

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

Source: citt_decision (AP-2010-005)

15. The Tribunal notes that section 13 of theOfficial Languages Act16provides that the English and French versions of any act of Parliament are equally authoritative. Thus, the Tribunal may examine both the English and French versions of the schedule to theCustoms Tariff, theExplanatory Notesand theClassification Opinionsin interpreting the tariff nomenclature. 16. TheGeneral Rulescomprise...

Source: citt_decision (AP-2010-005)