Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.

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 (8000002433)

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit See note 3 to this chapter. Assembly by heating the material to render it self-adhesive or using sliding devices which adhere to the stem by friction are regarded as ‘similar methods’ in the sense of note 3 to this chapter.

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

13. The tariff nomenclature is set out in detail in the schedule to theCustoms Tariff, which is designed to conform to the Harmonized Commodity Description and Coding System (the Harmonized System) developed by the World Customs Organization (WCO).4The schedule is divided into sections and chapters, with each chapter containing a list of goods categorized in a number of headings and...

Source: citt_decision (AP-2012-041 – AP-2012-042)

25. The relevant portion of the French explanatory notes to heading No. 94.05 reads as follows: I.-APPAREILS D'ECLAIRAGE NON DENOMMES NI COMPRIS AILLEURS. . .Les principaux types d'appareils d'éclairage repris ici sont :. . .2) Leslampes pour l'éclairage extérieur: lanternes-réverbères, lampes-consoles, lampes de jardins et de parcs, réflecteurs pour l'illumination des édifices, monuments,...

Source: citt_decision (AP-2012-041 – AP-2012-042)

26. Costco submitted that the goods in issue, as decorations, cannot be classified in heading No. 94.05 because the explanatory notes to that heading exclude decorations from its ambit. 27. Costco also argued that heading No. 94.05 is residual in nature and does not include lamps or lighting fittings that are elsewhere specified or included in the nomenclature. In this regard, Costco...

Source: citt_decision (AP-2012-041 – AP-2012-042)

31. Costco also referred to heading No. 67.02, which covers artificial flowers, foliage and fruit, and parts thereof, as well as articles made of artificial flowers, foliage or fruit. Costco submitted that heading No. 67.02 would be the correct heading in which to classify the goods in issue except that the explanatory notes to heading No. 67.02 specifically exclude articles of glass and...

Source: citt_decision (AP-2012-041 – AP-2012-042)

the goods in issue are designed to produce light, with the product literature indicating that, “[d]uring daylight hours, the sun will charge the batteries in the solar panel and the lights will turn on at dusk”;the product literature, marketing materials and retail packaging repeatedly refer to the goods in issue as lights, garden lights, solar products and solar lights;the goods in issue meet...

Source: citt_decision (AP-2012-041 – AP-2012-042)

58. The Tribunal notes that the goods in issue include an on/off switch. In this regard, while the witness testified that the switch was only intended to protect the battery during shipping, Costco acknowledged that the switch could be engaged, post-installation, to cut the circuit and turn off the light at night.30 59. The Tribunal has no difficulty in concluding that the goods in issue are...

Source: citt_decision (AP-2012-041 – AP-2012-042)

61. Turning next to a consideration of the product literature and marketing of the goods in issue, the Tribunal finds, in this case, that these materials support the classification of the goods in issue as lamps or lighting fittings.33In particular, the retail packaging of the goods in issue market the goods as “Solar Cattail Bullrush Garden Lights” (“Luminaires34Solaires de Jardin en forme de...

Source: citt_decision (AP-2012-041 – AP-2012-042)

63. In addition, the explanatory notes to heading No. 94.05 specifically include lamps for exterior lighting and provide a non-exhaustive list of lamps which are considered to be for exterior lighting for the purposes of heading No. 94.05 (e.g. street lamps, porch and gate lamps, special illumination lamps for public buildings, monuments, parks). As this list is non-exhaustive, the fact that...

Source: citt_decision (AP-2012-041 – AP-2012-042)