Other headgear, whether or not lined or trimmed.

Other headgear, whether or not lined or trimmed

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

Of fur felt or of felt of wool and fur made from the hat bodies, hoods or plateaux of heading6501 00 00 The explanatory note to subheading 6505 00 10 applies,mutatis mutandis.

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

Other See the explanatory note to subheadings 6505 00 30 and 6505 00 90 .

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

[18]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-2017-029)

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

Source: citt_decision (AP-2017-029)

[14]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-2017-029)

[17]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 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-2017-029)

[20]The explanatory notes to heading No. 65.06, in relevant part, are as follows:

Source: citt_decision (AP-2017-029)

[40]However, Parliament chose to use the term “athletic”, which suggests that the intent was to restrict the scope of tariff item No. 6506.10.10 to particular types of protective headgear used only for certain sporting activities. The Tribunal also notes that theExplanatory Notesto heading No. 65.06 indicate that safety headgear for sporting activities is covered in “this heading”. Such...

Source: citt_decision (AP-2017-029)

[8]It also relied on the fact that the explanatory notes to heading No. 66.02 refer to “ordinarywalking-sticks” [emphasis added], as opposed to walking-sticks for sports such as hiking, trekking, snowshoeing, etc. Finally, it argued that if the Tribunal were to find that walking-sticks are similar to ski-poles, then the former must be excluded from this heading as an article of Chapter 95.

Source: citt_decision (AP-2017-045)