Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.

Woven pile fabrics and chenille fabrics, other than fabrics of heading5802or5806 Without prejudice to the provisions laid down in this section concerning the classification of articles composed of two or more textile materials, it should be noted that, in the case of chenille fabrics, only the textile materials making up the pile of the chenille yarn are to be taken into...

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

Of cotton See the HS Explanatory Note to subheadings 5801 22 and 5801 32 .

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

Chapter 63OTHER MADE UP TEXTILE ARTICLES; SETS;WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGSNotes.1. Sub-Chapter I applies only to made up articles, of any textile fabric. OTHER MADE UP TEXTILE ARTICLES; SETS;WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS 1. Sub-Chapter I applies only to made up articles, of any textile fabric. 28. The relevantExplanatory Notesto Section XI, Chapter 63 and...

Source: citt_decision (AP-2010-052)

H. A. KIDD AND COMPANY LIMITEDv.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2010-052Decision and reasons issuedThursday, September 1, 2011 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSBACKGROUNDPROCEDURAL HISTORYGOODS IN ISSUEANALYSISStatutory FrameworkRelevant Provisions of the Customs Tariff, Section and Chapter Notes, and Explanatory NotesPositions of PartiesTariff...

Source: citt_decision (AP-2010-052)

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

Source: citt_decision (AP-2010-052)

[19]published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.” Accordingly, unlike chapter and section notes, theExplanatoryNotesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be respected, unless there is a sound reason to do...

Source: citt_decision (AP-2010-052)

35. In support of its position, H. A. Kidd submitted that the exclusionary notes to Chapter 96 do not exclude items made of textile materials from the ambit of that chapter and that, therefore, as they are made of textile materials, the goods in issue may be covered by a heading of Chapter 96, namely, heading No. 96.06, to the extent that they meet the terms of that tariff heading. It further...

Source: citt_decision (AP-2010-052)

39. With respect to the phrase “. . . operate by means of a snap mechanism” found in theExplanatory Notesto heading No. 96.06, which suggests that goods of heading No. 96.06 should operate through this specific mechanism, H. A. Kidd argued that theExplanatory Notesdo not state that the goods listed in the heading have to “snap shut” but, rather, that they operate by means of a “snap...

Source: citt_decision (AP-2010-052)

19. In other words, the above legislation requires the Tribunal to follow several steps when applying Rule 1 of theGeneral Rules, in order to properly determine the heading that correctly describes the goods: first, to examine the schedule to see if the goods fitprima faciewithin the language of a particular tariff heading; second, to see if there is anything in the Section or Chapter notes...

Source: citt_decision (AP-2010-052)

58. The CBSA argued that, (1) because the rectangular fasteners in issue are coated on the non-pile side with pressure-sensitive adhesive of synthetic rubber and (2) weigh less than 1,500 g/m2, they are rubberized textile fabrics classifiable as such in heading No. 59.06.34 59. The CBSA also argued that, because the rectangular fasteners in issue are “adhesive tapes” of only 1.6 cm in width,...

Source: citt_decision (AP-2010-052)