Walking-sticks, seat-sticks, whips, riding-crops and the like. - Canes for use of a public hospital

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003618)

-Snow-skis and other snow-ski equipment: -Water-skis, surf-boards, sailboards and other water-sport equipment: -Golf clubs and other golf equipment: -Articles and equipment for table-tennis: -Tennis, badminton or similar rackets, whether or not strung: -Balls, other than golf balls and table-tennis balls: 9506.70 -Ice skates and roller skates, including skating boots with skates...

Source: citt_decision (AP-2017-045)

WAL-MART CANADA CORPORATIONv.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2010-035Decision and reasons issuedMonday, June 13, 2011 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSBACKGROUNDPROCEDURAL HISTORYGOODS IN ISSUEANALYSISStatutory FrameworkRelevant Provisions of the Customs Tariff, General Rules and Explanatory NotesTariff Classification of the Goods in IssueAre the...

Source: citt_decision (AP-2010-035)

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

Source: citt_decision (AP-2010-035)

[9]published by the Customs Co-operation Council [i.e. the WCO], as amended from time to time.” Accordingly, unlike chapter and section notes, theExplanatory Notesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be applied, unless there is a sound reason to do otherwise, as they serve as an...

Source: citt_decision (AP-2010-035)

95.04 Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. 9504.10.00 -Video games of a kind used with a television receiver 22. There are no section notes to Section XX. 23. The relevant chapter note to Chapter 95 provides as follows: 3. Subject to Note 1 above, parts and accessories which are...

Source: citt_decision (AP-2010-035)

GENERALThis Chapter covers,subjectto the exclusions listed in the Explanatory Notes to this Chapter:(1) All furniture and parts thereof (headings 94.01 to 94.03).. . .For the purposes of this Chapter, the term “furniture” means:(A) Any “movable” articles (not includedunder other more specific headings of the Nomenclature), which have the essential characteristics that they are constructed for...

Source: citt_decision (AP-2010-035)

(A) Any “movable” articles (not includedunder other more specific headings of the Nomenclature), which have the essential characteristics that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’...

Source: citt_decision (AP-2010-035)

17. See, for example, Tribunal Exhibit AP-2010-035-04A, tab 3-8, which provides as follows: “The X rocker is built with foldable construction for ease of storage and portability.” 18. Second ed.,s.v.“utilitarian”. 19. Fifth ed.,s.v.“specially”: “1In a special manner; in a degree or to an extent beyond what is usual or customary; particularly; pre-eminently.2For a special purpose;...

Source: citt_decision (AP-2010-035)

Loudspeakers may be mounted on frames, chassis or in cabinets of different types (often acoustically designed), or even in articles of furniture. They remain classified in this headingprovidedthe main function of the whole is to act as a loudspeaker. Separately presented frames, chassis, cabinets, etc., also fall in this headingprovidedthey are identifiable as being mainly designed for...

Source: citt_decision (AP-2010-035)