Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.

” Heading 56.09 provides for “Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials” Further, Explanatory Note (2) to Heading 56.08 provides for :Made up fishing nets and other made up nets, of textile materials…Made up nets of this heading are restricted to those nets not covered more specifically by other heading of the Nomenclature. The...

Source: advance_ruling (C-2017-004406)

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

Source: citt_decision (AP-2013-027)

[12]published by the WCO. While theClassification Opinionsand theExplanatory Notesare not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2013-027)

[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-2013-027)

Chapter 56 falls within Section XI (Textiles and Textile Articles). Note 1(t) to that section specifically excludes “[a]rticles of Chapter 95 (for example, toys, games, sports requisites and nets).”Explanatory note (2) to heading No. 56.08 provides that this heading includes “safety nets” and that “[t]he presence of handles, rings, weights, floats, cords or other accessories does not affect...

Source: citt_decision (AP-2013-027)

Maurice Pincoffs submitted that the goods in issue should be classified under tariff item No. 9506.99.90 as accessories to articles and equipment for general physical exercise, pursuant to Rule 1 of theGeneral Rules. In support of its position, Maurice Pincoffs relied on two legal notes in particular, namely, note 1(t) to Section XI and note 3 to Chapter 95.Maurice Pincoffs argued that the...

Source: citt_decision (AP-2013-027)

[17]if the goods in issue are determined to be enclosure nets which are parts or accessories to an article of Chapter 95, then they are properly classified with that article pursuant to note 3; conversely, enclosure nets that do not satisfy note 3 are excluded from heading No. 95.06 by virtue of explanatory note (d).Even if the exclusion of “enclosure nets” from heading No. 95.06 applied to...

Source: citt_decision (AP-2013-027)

The CBSA’s position is that the goods in issue should be classified in heading No. 56.08 as other made-up nets of textile materials. Relying on explanatory note (d) to heading No. 95.06, it argued that the goods in issue are “enclosure nets”, which ought to be excluded from that heading regardless of whether or not they are accessories used exclusively with trampolines.

Source: citt_decision (AP-2013-027)

[18]In the CBSA’s view, note 3 to Chapter 95 is a “. . . general rule [that] should be interpreted in such a way that it does not conflict with the more specific provision inExplanatory Note(d) . . . .”

Source: citt_decision (AP-2013-027)

[22]The CBSA further submitted that, as enclosure nets, the goods in issue fall within the meaning of “safety nets”, which are expressly listed in the explanatory notes to heading No. 56.08 as “made up nets” included in that heading. In the alternative, if the Tribunal does not consider the goods in issue to be “safety nets” per se, the CBSA argued that enclosure nets are similar to the other...

Source: citt_decision (AP-2013-027)