Carpets and other textile floor coverings (including turf), tufted, whether or not made up.

57.03 Carpets and other textile floor coverings, tufted, whether or not made up. Note 7 of theExplanatory Notes to the Harmonized Commodity Description and Coding System

Source: citt_decision (AP-2014-009)

(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means; (d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding...

Source: citt_decision (AP-2014-009)

[13]In this respect, the relevant legal notes and explanatory notes form an integral part of the interpretative context. In particular, Rule 1 of theGeneral Rules for the Interpretation of the Harmonized System

Source: citt_decision (AP-2014-009)

[14]explicitly states that, “. . . for legal purposes, classification shall be determined according to the terms of the headingsandany relative Section or Chapter Notes . . .” [emphasis added].While theExplanatory Notes(unlike legal notes) are not themselves legally binding, the Federal Court of Appeal has indicated that “. . . the Explanatory Notes are intended by Parliament to be an...

Source: citt_decision (AP-2014-009)

[15]According to the legal notes to Chapter 57, the expression “carpets and other textile floor coverings” encompasses “. . . floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of floor coverings but intended for use for other purposes.” The explanatory notes to Chapter 57 expand on this and...

Source: citt_decision (AP-2014-009)

[24]The Tribunal finds that, whether or not made up, the tufted fabric itself does not have the characteristics of a textile floor covering.The Tribunal recognizes that the explanatory notes to Section XI define the expression “made up” as meaning, among other things, “. . . (a) [c]ut otherwise than into squares or rectangles; (b) [p]roduced in the finished state, ready for use . . . ; (c)...

Source: citt_decision (AP-2014-009)

[9].      World Customs Organization, 5th ed., Brussels, 2012 [Explanatory Notes].

Source: citt_decision (AP-2014-009)

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

Source: citt_decision (AP-2007-008)

[15]published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.” Therefore, unlike section and chapter notes, theClassification Opinionsand theExplanatory Notesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that theExplanatory Notesshould be respected unless...

Source: citt_decision (AP-2007-008)

28. Accordingly, the Tribunal will first determine whether the goods in issue are articles of Chapter 95 and, in particular, whether they can be classified in heading No. 95.03 as other toys. If the Tribunal determines that the goods in issue are in fact such “other toys”, they will be precluded from classification in Chapters 50 to 63, and the Tribunal will then determine the proper...

Source: citt_decision (AP-2007-008)