Semi-finished products of iron or non-alloy steel.

49. Note 1(n) to Chapter 72 defines “angles, shapes and sections” as products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at Note 1(ij) (semi-finished products), (k) (flat-rolled products), (l) (bars and rods, hot-rolled, in irregularly wound coils) or (m) (other bars and rods) or to the definition of “wire” in Note 1(o). 50....

Source: citt_decision (AP-2011-021)

87. For the foregoing reasons, the appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3.Transcript of Public Hearing, 17 January 2012, at 6-17. 4.Ibid.at 7. 5.Ibid.at 17-21; Tribunal Exhibit AP-2011-021-15. 6.Transcript of Public Hearing, 1 February 2012, at 36. 7.Ibid.at 33-34. 8. Tribunal Exhibit AP-2011-021-05A, tab 2 at 23. 9.Ibid.at 28. 10.Ibid.at...

Source: citt_decision (AP-2011-021)

[19]set out in the schedule.” 19. TheGeneral Rulescomprise six rules structured in sequence so that, if the classification of the goods cannot be determined in accordance with Rule 1, then regard must be had to Rule 2, and so on, until classification is completed.20 20. Rule 1 of theGeneral Rulesprovides as follows: 1. . . . classification shall be determined according to the terms of the...

Source: citt_decision (AP-2011-021)

GENERALThis Chapter covers the ferrous metals, i.e., pig iron, spiegeleisen, ferro-alloys and other primary materials (sub-Chapter I), as well as certain products of the iron and steel industry (ingots and other primary forms, semi-finished products and the principal products derived directly therefrom) of iron or non-alloy steel (sub-Chapter II), of stainless steel (sub-Chapter III) and of...

Source: citt_decision (AP-2011-021)

32. The CBSA submitted that the goods in issue are properly classified in heading No. 73.26 on the basis of Rule 1 of theGeneral Rules. In its view, the goods in issue are named or generically described in heading No. 73.26 as other articles of iron or steel. 33. The CBSA submitted that the goods in issue are obtained by the cold drawing of steel wire and therefore meet the terms “articles of...

Source: citt_decision (AP-2011-021)

43. Performance Steel bears the initial onus of proving that the CBSA erred in its classification of the goods in issue.42The Tribunal was not persuaded by the often unnecessary convoluted arguments presented by Performance Steel, which concentrated more on trying to convince the Tribunal that the goods in issue shouldnotbe classified in heading Nos. 72.13, 72.14, 72.15, 73.08 and 73.18 rather...

Source: citt_decision (AP-2011-021)

(1)Mechanical working, i.e.turning,milling,grinding,perforationorpunching,folding,sizing,peeling, etc.; however, it should be noted thatrough turningmerely to eliminate the oxidation scale and crust and rough trimmingare not regarded as finishing operations leading to a change in classification.” (1)Mechanical working, i.e.turning,milling,grinding,perforationorpunching,folding,sizing,peeling,...

Source: citt_decision (AP-2011-021)

56. The Tribunal observes that the chapter notes and theExplanatory Notesto Chapters 72 and 73 provide for “base materials”, “semi-finished” products, “finished products” and “articles”. The base materials and semi-finished products are classified in Chapter 72. However, not all “finished” productsper seare classified in Chapter 73. Indeed, finished products that have been further worked may...

Source: citt_decision (AP-2011-021)

60. While Performance Steel agrees that the goods in issue are obtained by cold plastic deformation (cold-drawn wire) within the terms of Note (IV) of theExplanatory Notesto Chapter 72, it argued that the further finishing treatments do not lead to a change in the classification within the terms of Note (C) of Part (IV) of theExplanatory Notesto Chapter 72 and theExplanatory Notesto heading...

Source: citt_decision (AP-2011-021)