Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.

38. In light of the foregoing, the appeal is allowed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3.Ibid., schedule [General Rules]. 4.Supranote 2, schedule. 5. World Customs Organization, 2d ed., Brussels, 2003 [Classification Opinions]. 6. World Customs Organization, 3d ed., Brussels, 2002 [Explanatory Notes]. 7.Transcript of Public Hearing, 15 June 2007, at 45,...

Source: citt_decision (AP-2006-029)

11. For the purposes of this appeal, the Tribunal must follow section 10 of theCustoms Tariff, which provides that the tariff classification of goods shall be determined in accordance with theGeneral Rules for the Interpretation of the Harmonized System3and theCanadian Rules.4Rule 1 of theCanadian Rulesprovides that “. . . the classification of goods in the tariff items of a subheading or of a...

Source: citt_decision (AP-2006-029)

14. The Tribunal notes that both parties are in agreement with respect to the heading and the subheadings applicable to the goods in issue. It is at the tariff item level that they disagree. In this regard, Rule 1 of the Canadian Rules states the following: 1. For legal purposes, the classification of goods in the tariff items of a subheading or of a heading shall be determined according to...

Source: citt_decision (AP-2006-029)