Bed linen, table linen, toilet linen and kitchen linen.

Therefore, classification under 46.01 is precluded. Since the good is a placemat made from a woven textile fabric, it is classified as table linen of Heading 63.02, as indicated in Explanatory Note (2) to Heading 63.02.

Source: advance_ruling (C-2015-006041)

The product does not meet the requirement of a “plaiting material” as defined in Chapter 46. Therefore, classification under 46.01 is precluded. The good is made from a gimped metallized yarn of Heading 56.05. According to Explanatory Note, Heading 56.09 comprises, inter alia, articles of the yarns of Chapters 50 to 55. As the good is not made from yarns of Chapters 50 to 55 but rather of yarn...

Source: advance_ruling (C-2015-006043)

Heading 63.02 provides for "table linen of textile fabric". As per Note 7 to Section XI and Explanatory Notes to heading 63.02, the good at issue meets the terms of subheading 6302.51. The Schedule III of the Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations, which refers to subsection 2(1), paragraph 4(1)(d) and subsection 12(2), states the...

Source: advance_ruling (C-2018-005445)

10. The CBSA argued that, based on Rule 1 of theGeneral Rules for the Interpretation of the Harmonized System,7the goods are properly classified under tariff item No. 6302.53.90 as woven polyester table linen of other man-made fibres. It referred to the fact that theExplanatory Notes to the Harmonized Commodity Description and Coding System8to heading No. 63.02 indicate that the heading covers...

Source: citt_decision (AP-2004-011)

12. Subsection 10(1) of theCustoms Tariffreads as follows: 10.(1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. 13. Rule 1 of theCanadian Rules9reiterates that "the...

Source: citt_decision (AP-2004-011)

(A)Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include: (2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation yule logs. 19. TheExplanatory Notesto...

Source: citt_decision (AP-2004-011)

23. The Tribunal observes that section 58 of the currentCustoms Acthas a similar provision, which provides that the time for determining tariff classification is at or before the time the goods are accounted for under subsection 32(1), (3) or (5). These subsections require that goods not be released by a customs officer until they have been accounted for, unless the goods will be accounted for...

Source: citt_decision (AP-2004-011)

Applying this principle to the facts in issue, the Tribunal is of the view that it would be unfair to give retroactive effect to the August 2003 amendment. Decolin imported the goods with a reasonable expectation that they would be classified in accordance with the terms of theCustoms Tariff, including the relevantExplanatory Notes, at the time of importation. To impose retroactively a...

Source: citt_decision (AP-2004-011)

27. The CBSA did not argue that the goods in issue are not "articles" as referred to in heading No. 95.05, and the Tribunal considers that the goods are articles within the normal meaning of the word. Accordingly, the Tribunal must determine if these goods are "festive" within the meaning of heading No. 95.05 and "Articles for Christmas festivities" as referred to in subheading No. 9505.10....

Source: citt_decision (AP-2004-011)

2. The use of the term "motif" here refers to Christmas illustrations rather than Christmas colours. Although the appeal originally included some goods without a Christmas motif, Decolin Inc. withdrew its appeal with respect to those goods. 3. S.C. 1997, c. 36. 4. Respondent's Brief, Tab 2. 5. Appellant's Brief, Tabs 24 and 25. 6. The Canada Customs invoice (Respondent's Brief, Tab 2) for...

Source: citt_decision (AP-2004-011)