Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.

Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass

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

Made from tubing of glass These containers are of circular cross-section and have a regular, uniform wall thickness which is generally below 2 mm. They bear no embossed marks, such as numbers, logos, lines or roughening. The visual examination shows almost no optical distortion in the glass. The volumetric capacity of these containers generally ranges from 1 to 100 millilitres. They are used...

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

The issue in this appeal is whether three candleholders, i.e. the Orbit, the Tabletop Seville and the Soliloquy, are properly classified under tariff item No. 9405.50.10 as non-electrical lamps and lighting fittings---candlesticks and candelabras, as determined by the Commissioner of the Canada Customs and Revenue Agency, or should be classified under tariff item No. 7013.99.00 as other...

Source: citt_decision (AP-2003-008)

PartyLite Canada submitted that the goods in issue fall in heading No. 70.13 as other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. With respect to tariff classification, it submitted that the terms of the heading are the most important consideration. It noted that, in order to fall in heading No. 70.13, the goods must be made of glass and...

Source: citt_decision (AP-2003-008)

The Commissioner argued that the goods in issue are lamps, specifically non-electrical lamps, that fall in subheading No. 9405.50. He submitted that PartyLite Canada's nature of business is primarily the sale of candles and highlighted that the company sells more than 400 different types of candles. With respect to the marketing literature, he argued that PartyLite Canada does not market the...

Source: citt_decision (AP-2003-008)

Based on the evidence, the Tribunal finds the relevant facts to be the following: both sides concede that the goods in issue had, at the time of importation, multiple uses and that PartyLite Canada is a premier direct seller of candles and accessories and, as such, markets the goods primarily as candleholders. It also finds that the goods fall within the dictionary definition of "lamp" and...

Source: citt_decision (AP-2003-008)

TheGeneral Rules, referred to in section 10 of theCustoms Tariff, originated in theInternational Convention on the Harmonized Commodity Description and Coding System. They are structured in cascading form so that, if the classification of goods cannot be determined in accordance with Rule 1, then regard must be had to Rule 2 and so on. Rule 1 reads as follows: The titles of Sections, Chapters...

Source: citt_decision (AP-2003-008)

4. Customs Co-operation Council, 2d ed., Brussels, 1996 [Explanatory Notes]. 5. SeeBallarat Corporation Ltd. v. Deputy M.N.R.(19 December 1995), AP-93-359 (CITT). 6. (25 June 1999), AP-98-043, AP-98-044 and AP-98-051 (CITT) [Regal]. 7.Funk & Wagnalls Standard College Dictionary, 1978,s.v."lamp". 8.The Concise Oxford Dictionary of Current English, 6th ed.,s.v."candle". 9. Sections 10 and...

Source: citt_decision (AP-2003-008)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. 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) Explanatory Notes to the Harmonized Commodity...

Source: advance_ruling (C-2015-002506)