Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.

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

Source: citt_decision (AP-2017-044)

[7]published by the WCO. 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-2017-044)

[13]The Tribunal must therefore first determine whether the goods in issue can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinionsandexplanatory notes. It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2017-044)

[17]Shur-Fastpoints to a number of discrepancies between the English and French texts of the relevant headings and between the English and French explanatory notes, in particular the text of heading No. 73.17. It submits that the shared meaning of the English and French texts of heading No. 73.17 is that this heading covers all bevelled and corrugated staples, whether or not in strips.

Source: citt_decision (AP-2017-044)

[24]This approach is also supported by the explanatory notes to heading No. 73.17, which provide, in English and in French, that staples in strips (e.g. for offices, upholstery, packaging) are not included within the scope of heading No. 73.17.

Source: citt_decision (AP-2017-044)

[30]The terms “staples in strips” and “agrafes présentées en barrettes” are not defined in the schedule to theCustoms Tariffor the relevant legal and explanatory notes.

Source: citt_decision (AP-2017-044)

[45]A contextual interpretation of heading No. 73.17 suggests that it is a general heading for staples. This heading, and the accompanying explanatory notes, list a wide range of fastening products and include a reference tosimilar articles, which indicates that the heading covers goods beyond those which are explicitly named. The English and French texts of the explanatory notes to heading...

Source: citt_decision (AP-2017-044)

[26]While it is possible that some of the listed items may refer to individual staples, as argued by the CBSA, the Tribunal is not convinced that heading No. 73.17 is limited in this way. There is nothing explicit in the wording of heading No. 73.17 that limits this heading to individual staples. Indeed, if that were the case, there would be no need to expressly exclude staples in strips of...

Source: citt_decision (AP-2017-044)

Heading No. 83.05 provides as follows: Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles,...

Source: citt_decision (AP-2017-044)

[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 explanatory notes be respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to classification opinions.

Source: citt_decision (AP-2017-044)