Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.

[157]See, e.g.,Build.Com Inc. v. President of the Canada Border Services Agency(14 December 2016), AP-2015-033 (CITT) at para. 35, which describes the characteristics identified in the explanatory notes to heading 69.10 as being associated with the sanitary fixtures covered under that heading.

Source: citt_decision (AP-2021-024 – AP-2021-025)

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

Source: citt_decision (AP-2017-055)

[10]published by the WCO. While the classification opinions and the explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2017-055)

14.Chapter 99, which includes tariff item No. 9979.00.00, provides special classification provisions that allow certain goods to be imported into Canada duty-free. The provisions of this chapter are not standardized at the international level. As none of the headings of Chapter 99 are divided at the subheading or tariff item level, the Tribunal need only consider, as the circumstances may...

Source: citt_decision (AP-2017-055)

[7].      World Customs Organization, 5th ed., Brussels, 2012 [Explanatory Notes].

Source: citt_decision (AP-2015-033)

[8].      SeeCanada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 (CanLII) at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas requiring that theExplanatory Notesbe respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to theClassification Opinions.

Source: citt_decision (AP-2015-033)

[6]and theExplanatory Notes to the Harmonized Commodity Description and Coding System.

Source: citt_decision (AP-2015-033)

[7]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-2015-033)

[11]In considering the two headings at issue, the Tribunal notes that the explanatory notes to heading No. 85.43 provide that, where the goods are covered more specifically by another heading of any chapter of the nomenclature, they are excluded from Chapter 85. Accordingly, the Tribunal must start its analysis by considering whether the goods in issue are covered more specifically by any...

Source: citt_decision (AP-2015-033)

[13]These goods, and the others listed in heading No. 69.10, are considered “sanitary fixtures” on account of their features and the functions they perform, which are common knowledge to most people.The first paragraph of the explanatory notes to heading No. 69.10 describes some of the characteristics of goods falling under this heading as follows:This heading covers fittings designed to...

Source: citt_decision (AP-2015-033)