Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof Most parts of footwear included in this heading are mentioned in the HS Explanatory Note to heading 6406 . This heading includes wooden soles for sandals (‘health sandals’ and other),...

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

Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles This subheading covers articles not yet constituting footwear, consisting of uppers of footwear and one or more sole components (especially the inner sole), but not yet having an outer (second) sole.

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

[13].   Rule 1 of theCanadian Rulesprovides that “the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and,mutatis mutandis, to the [General Rules] . . .” and that “the relative Section, Chapter and Subheading Notes also apply, unless the context otherwise requires.”...

Source: citt_decision (AP-2018-039)

Appeal No. AP-2018-0399291-9281 Quebec Inc. DBA IMPEKKv.President of the Canada Border Services AgencyDecision and reasons issuedThursday, August 22, 2019 Appeal No. AP-2018-039 9291-9281 Quebec Inc. DBA IMPEKK President of the Canada Border Services Agency Decision and reasons issuedThursday, August 22, 2019 TABLE OF CONTENTS DECISION..i STATEMENT OF...

Source: citt_decision (AP-2018-039)

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

Source: citt_decision (AP-2018-039)

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

Source: citt_decision (AP-2018-039)

[10] 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-2018-039)

16.The relevant tariff nomenclature is as follows: SECTION XX: MISCELLANEOUS MANUFACTURED ARTICLES FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS 94.03                Other furniture and parts...

Source: citt_decision (AP-2018-039)

This Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere. 19.The relevant explanatory notes to heading No. 94.03 provide as...

Source: citt_decision (AP-2018-039)

22.IMPEKK further argued that, even if Rule 2(a) is applied, the goods in issue cannot be classified in subheading No. 9403.20 because they do not have the essential character of the complete article of furniture. IMPEKK submitted that, because the cabinet is not imported with the goods in issue, the goods in issue cannot perform the essential function of a retractable bed, which is to move a...

Source: citt_decision (AP-2018-039)