Felt, whether or not impregnated, coated, covered or laminated.

Felt, whether or not impregnated, coated, covered or laminated

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

Needleloom felt See the HS Explanatory Note to heading 5602 , fourth paragraph.

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

Stitch-bonded fibre fabrics See the HS Explanatory Note to heading 5602 , seventh paragraph.

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

[13]The Tribunal must therefore first determine whether the goods in issue 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, having regard to any relevant classification opinions and explanatory notes. If the goods in issue cannot be classified at the heading level...

Source: citt_decision (AP-2014-013 – AP-2014-015)

[13].   SeeCanada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 (CanLII) at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas requiring that explanatory notes be respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to classification opinions.

Source: citt_decision (AP-2014-013 – AP-2014-015)

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

Source: citt_decision (AP-2014-013 – AP-2014-015)

[12]published by the WCO. While classification opinions and explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2014-013 – AP-2014-015)

[16].   Rule 1 of theCanadian Rulesprovides 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 otherwise...

Source: citt_decision (AP-2014-013 – AP-2014-015)