Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods.

” in that it is an awning/sunblind type structure consisting of a frame with attached textile cover designed to provide protection from the sun. Reference is made to Explanatory Note (3) to heading 63.06 which provides for awnings and sunblinds including their frames. The sun canopy meets the terms of heading 63.06, and is appropriately included in subheading 6306.12 which provides for...

Source: advance_ruling (C-2016-002151)

Heading 63.06 of the Customs Tariff provides for “Tarpaulins, awnings and sun blinds; tents; sails for boats, sailboards or landcraft; camping goods”. Explanatory Note (5) to the heading describes the term “camping goods”, stating that “this group includes canvas buckets, water bags, wash basins; ground-sheets; pneumatic mattresses, pillows and cushions (other than those of heading 40.16);...

Source: advance_ruling (C-2017-000706)

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods

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

OtherThis subheading includes camping goods such as inflatable textile chairs, inflatable textile lounge chairs and similar articles that are generally designed to be taken along to different places (for example, camping grounds, the beach, etc.) and to be used there temporarily. Due to their objective characteristics these inflatable articles are easy to transport because they are...

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

[26]The CBSA submitted that the goods are tents of heading No. 63.06, as they meet the description of a “tent” in the relevant explanatory notes and as set out in the Tribunal’s jurisprudence. The CBSA argued that the steel frame is a tent accessory and therefore its presence does not affect classification in heading No. 63.06.

Source: citt_decision (AP-2018-063)

[24]Instead, TSC submitted that the goods are gazebos properly classified as structures of steel in heading No. 73.08. TSC argued that the goods meet the criteria for structures set out in the relevant explanatory notes. It further argued that the explanatory notes do not establish permanency as a condition necessary for a good to be considered a structure and, in any event, that the goods...

Source: citt_decision (AP-2018-063)

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

Source: citt_decision (AP-2018-063)

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

Source: citt_decision (AP-2018-063)

[19]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. It is only where applying Rule 1 alone does not settle the...

Source: citt_decision (AP-2018-063)

[21]The Classification Opinion and the relevant section, chapter and explanatory notes are set out in the Annex to these reasons.

Source: citt_decision (AP-2018-063)