Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.

[19]published by the Customs Co-operation Council [i.e. the WCO], as amended from time to time.” Accordingly, unlike chapter and section notes, theExplanatory Notesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be applied, unless there is a sound reason to do otherwise, as they serve as an...

Source: citt_decision (AP-2010-022)

83. Therefore, the appeal is allowed. 1. R.S.C.1985 (2d Supp.), c. 1. [Act]. 2. Tribunal Exhibit AP-2010-022-01; Tribunal Exhibit AP-2010-022-10; Tribunal Exhibit AP-2010-022-21. 3. Tribunal Exhibit AP-2010-022-21. 6. Tribunal Exhibit AP-2010-022-01; Tribunal Exhibit AP-2010-022-10; Tribunal Exhibit AP-2010-022-21. 7. Tribunal Exhibit AP-2010-022-01; Tribunal Exhibit AP-2010-022-03. 8....

Source: citt_decision (AP-2010-022)

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

Source: citt_decision (AP-2010-022)

18. 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 and tariff item, applying Rule 6 of theGeneral Rulesin the case of the former and Rule 1 of theCanadian Rulesin the case of the latter. 19. The relevant provisions of the nomenclature of theCustoms Tariff, which Loblaws...

Source: citt_decision (AP-2010-022)

In order to be classified in this heading the articles, of which alimitativelist is given in paragraphs (1) and (2) of this Explanatory Note, must comply with both of the following requirements. If they do not meet these requirements they are classified in their appropriate headings. (A)They must show signs of appreciable wear, whether or not they require cleaning or repair before use. New...

Source: citt_decision (AP-2010-022)

48. Loblaws also referred to an exclusionary paragraph in theExplanatory Notesto heading No. 95.05, which provides as follows: “The heading alsoexcludesarticles that contain a festive design, decoration, emblem or motif and have a utilitarian function, e.g., tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen,...

Source: citt_decision (AP-2010-022)

50. Loblaws concluded that note 1(e) to Chapter 95 did not exclude the goods in issue from heading No. 95.05 and argued that heading No. 95.05 covered the goods in issue. It referred to theExplanatory Notesto heading No. 95.05, which provide as follows: “This heading covers: (A)Festive, carnival or other entertainment articles, which in view of their intended use are generally made of...

Source: citt_decision (AP-2010-022)

63. The second condition that must be met in order for goods to be excluded from classification in Chapter 95 is that goods be composed “of textiles”. Again, it is uncontested that the goods in issue are composed of textile materials.59The Tribunal accepts the parties’ agreement in this regard and concludes that the goods in issue are composed of textiles. Consequently, the goods in issue meet...

Source: citt_decision (AP-2010-022)

52. The CBSA disagreed with Loblaws’s interpretation ofThinkway Tradingand argued that the Tribunal correctly concluded that the goods in issue in that appeal were properly classified in Chapter 61 or 62 as “fancy dress of textile materials, of Chapter 61 or 62” and were therefore excluded from classification in heading No. 95.05.46The CBSA further submitted that the Tribunal did not err...

Source: citt_decision (AP-2010-022)

56. With respect to the goods in issue that contain a textile costume and plastic accessories, such as masks or other goods, the CBSA submitted that they are properly classified in Chapter 61 or 62 according to Rule 3 (b) of theGeneral Rulesas goods put up in sets for retail sale.52It noted that articles of fancy dress, such as face masks, wigs, false ears and noses, are classified in heading...

Source: citt_decision (AP-2010-022)