Setts, curbstones and flagstones, of natural stone (except slate).

[10] 15.The CBSA then turned to Chapter 68 as the next potentially relevant classification. After reviewing the notes to Chapter 68 and the explanatory notes to Chapter 68, the CBSA found that the goods were excluded from heading 68.01 as they are not “setts, curbstones and flagstones of natural stone (except slate)”. 16.The CBSA then concluded that the goods are “worked monumental or...

Source: citt_decision (AP-2018-043)

138.Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials, falls within Section XIII: Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware. The relevant heading within Chapter 68 is 68.02: Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01;...

Source: citt_decision (AP-2018-043)

The appellant submitted that both parties agree that the tiles in issue should be classified in heading No. 68.02. It further submitted that they should be classified in the second subheading of heading No. 68.02 ("Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface"). The appellant argued that the tiles in issue are simply cut or sawn and...

Source: citt_decision (AP-2001-017)

The appellant referred to the dictionary meaning of "simply", which is defined as "[i]n a plain and unadorning way".6According to the appellant, a plain and unadorning cut is when a tile is cut into a square or rectangular shape. The appellant provided examples of a number of similar phrases from the tariff where the expression "simply cut to a rectangular or square shape" was used. It...

Source: citt_decision (AP-2001-017)

Section 10 of theCustoms Tariffprovides that the classification of imported goods under a tariff item shall be determined in accordance with theGeneral Rules for the Interpretation of the Harmonized System.12Section 11 provides, in part, that, in interpreting the headings and subheadings, regard shall be had to the Explanatory Notes. The issue in this appeal is whether the marble and granite...

Source: citt_decision (AP-2001-017)

For the foregoing reasons, it is the Tribunal's view that the tiles in issue are properly classified under tariff item Nos. 6802.91.00 and 6802.93.00. Consequently, the appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1 [hereinafter Act]. 2. R.S.C. 1985 (3d Supp.), c. 41. 3. Amendments were made to the Act in 1998; however, the tariff items at issue were unaffected by these...

Source: citt_decision (AP-2001-017)