Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.

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

Source: citt_decision (AP-2017-016)

[13]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-2017-016)

[14]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 Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2017-016)

6401.99.11 - - - -Riding boots solely of rubber; Sandals solely of rubber [Emphasis added] The explanatory notes to heading No. 64.01 state that the heading includes footwear “constructed to protect against penetration by water”; it reads as follows:This heading coverswaterprooffootwear with both the outer soles and the uppers . . . ofrubber. . .plasticsor textile material with an external...

Source: citt_decision (AP-2017-016)

The explanatory notes also provide a non-exclusive list of footwear included under the heading by virtue of their production process:The heading covers,inter alia, footwear obtained by any of the processes described below:(1) Press moulding(2) Injection moulding(3) Slush moulding(4) Rotational casting(5) “Dip moulding”(6) Assembly by vulcanising(7) Bonding and vulcanising(8) High frequency...

Source: citt_decision (AP-2017-016)

The explanatory notes also provide a non-exclusive list of footwear included under the heading:The heading covers,inter alia:(a) Ski-boots consisting of several moulded parts hinged on rivets or similar devices;(b) Clogs without quarter or counter, the uppers of which are produced in one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or...

Source: citt_decision (AP-2017-016)

[20]In their post-hearing written submissions, the parties elaborated on their previously submitted arguments. Artcraft inferred from the explanatory notes to heading No. 64.02 that only some of the specifically described sandals in heading No. 64.02 would be waterproof. The CBSA countered that if the tariff intended for only the sole to be waterproof, it would have specifically stated that...

Source: citt_decision (AP-2017-016)

[27]In regard to the second question, ventilated or open-heeled footwear cannot be considered “waterproof” under either the specific terminology and structure of theCustoms Tariffor any common-sense understanding of the word. The fact that the material comprising the goods in issue is itself waterproof is not determinative for classification purposes. Both of the headings in contention apply...

Source: citt_decision (AP-2017-016)

[2].     “Upper” is defined as “the part of the shoe or boot above the sole” and “that portion of the shoe which covers the sides and top of the foot.” Paragraph D to the general explanatory notes in Chapter 64.

Source: citt_decision (AP-2017-016)

[3].     “The term ‘outer sole’ as used in headings 64.01 to 64.05 means that part of the footwear (other than an attached heel) which, when in use, is in contact with the ground.” Paragraph C to the general explanatory notes in Chapter 64.

Source: citt_decision (AP-2017-016)