Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.

1. In this Section the term ‘‘mechanically operated’’ refers to those goods which are comprised of a more or less complex combination of moving and stationary parts and do work through the production, modification or transmission of force and motion. 1. In this Section the term ‘‘mechanically operated’’ refers to those goods which are comprised of a more or less complex combination of moving...

Source: citt_decision (AP-2015-022)

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

Source: citt_decision (AP-2015-022)

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

Source: citt_decision (AP-2015-022)

[14] 20.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.

Source: citt_decision (AP-2015-022)

21.Once the Tribunal has used this approach to determine the heading in which the goods in issue should be classified, the next step is to determine the proper subheading. Rule 6 of theGeneral Rulesprovides that “. . . the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and,mutatis...

Source: citt_decision (AP-2015-022)

(i) No other heading covers it by reference to its method of functioning, description or type. and (ii) No other heading covers it by reference to its use or to the industry in which it is employed. or (iii) It could fall equally well into two (or more) other such headings (general purpose  machines). 28.The relevant tariff nomenclature concerning heading No. 93.03 provides as...

Source: citt_decision (AP-2015-022)

(1) Arms of all descriptions designed for ground, sea or air warfare, for use by military  armed forces or by the police or other organised services (customs, frontier guards, etc.). (2) Arms for use by private persons for defence, hunting, target shooting (e.g., in miniature  ranges, shooting galleries or fairground stands), etc. (3) Other devices which operate by the firing of an explosive...

Source: citt_decision (AP-2015-022)

40.For its part, the CBSA relied on the explanatory notes to heading No. 85.43, which state in part that “[m]ost of the appliances of this heading consist of an assembly of electrical goods or parts . . . operating wholly electronically. However, the heading also includes electrical goods incorporating mechanical featuresprovidedthat such features are subsidiary to the electrical function of...

Source: citt_decision (AP-2015-022)

63.In order to be classified in this heading, the good must be either a firearm (which the Tribunal has already concluded above that the good in issue is not) or it must be a “similar device”. If it were the case that all devices operating with an explosive charge were to be covered by this heading, the word “similar” would be superfluous. By choosing this terminology, Parliament clearly...

Source: citt_decision (AP-2015-022)

46.The issue in this appeal is therefore twofold. First, the Tribunal must determine the tariff classification of the perforating gun itself (not the goods in issue) in Chapters 1 to 97 of theCustoms Tariff, which will determine the proper classification of the perforating gun parts. Second, the Tribunal will assess whether the goods in issue qualify for duty relief under Chapter 99. 47.The...

Source: citt_decision (AP-2015-022)