Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel.

21 of the Customs Tariff provides for stoves, ranges, grates, cookers, barbecues and similar non-electric domestic appliances, of iron or steel. The Explanatory Notes to this heading state that the heading covers a group of appliances that meet all of the following requirements: i. be designed for the production and utilisation of heat for space heating, cooking or boiling purposes; ii. use...

Source: advance_ruling (C-2015-002491)

21 of the Customs Tariff provides for stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and their parts, of iron or steel. The Explanatory Notes to 73.21 state that “the heading also covers clearly identifiable iron or steel parts of the above-mentioned appliances (e.g., internal oven shelves, cooking-plates and rings,...

Source: advance_ruling (C-2017-001194)

21 provides for “stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbeques, and parts thereof, of iron or steel”. The Explanatory Notes to the heading set out the requirements to be met by appliances covered in this heading. The Coleman NXT™ Grills meet these requirements. The Notes also state that the heading covers clearly identifiable iron or...

Source: advance_ruling (C-2017-001197)

[24]and theExplanatory Notes to the Harmonized Commodity Description and Coding System(Explanatory Notes),

Source: citt_decision (AP-2021-039)

[25]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-2021-039)

[23]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 relevantClassification Opinions and Explanatory Notes.It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2021-039)

[29]The relevant section notes, chapter notes, and explanatory notes can be found at Annex I.

Source: citt_decision (AP-2021-039)

Relevant Section, Chapter and Explanatory Notes Legal Note 1 to Section XV provides in relevant part as follows: This Section does not cover: This Section does not cover: (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods); The Explanatory Notes to heading 73.21 provide in relevant part as follows: This heading covers a group of appliances which meet all...

Source: citt_decision (AP-2021-039)

(d)Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (d)Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); Legal Note 7 to Chapter 84 provides as follows: 7. A machine which is used for more than one purpose is, for the purpose of classification, to be treated as if its...

Source: citt_decision (AP-2021-039)

[26]SeeCanada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas requiring that the 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 the Classification Opinions.

Source: citt_decision (AP-2021-039)