Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.

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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000005019)

23 provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel”. Explanatory Note (A)(2) of heading 73.23 includes mugs as articles for table use. The Coleman® 12 oz. Enamel Mug is included within the heading and more specifically under subheading 7323.94...

Source: advance_ruling (C-2015-002473)

Further, paragraph (C)(2)(d)(iv) of Section (IV) of the General Explanatory Note to Chapter 72 which applies, mutatis mutandis, to Chapter 73, describes how finished products of steel may be subjected to further finishing treatments such as coating with tin without affecting the classification of the goods. Heading 73.23 includes table, kitchen or other household articles and parts thereof, of...

Source: advance_ruling (C-2016-000199)

Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: This heading includes storage tins/boxes made of sheet steel in different sizes and shapes (cylindrical, rectangular, star-shaped, etc.) with a matching lid, which are printed with various motifs. These...

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

7. On appeals under section 67 of theActconcerning tariff classification matters, the Tribunal determines the proper classification of the goods in accordance with the prescribed interpretation rules. 8. Subsection 10(1) of theCustoms Tariffreads as follows: “Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in...

Source: citt_decision (AP-2006-041)

28. Mr. Thibodeau explained the concept of “useful work” and used the goods in issue as an example by stating that, if the goods in issue are defined as machines, there is no useful work because they are not acting upon the trash. If the foot pedal is defined as the machine, then it is clearly displacing the lid. Therefore, the foot pedal is a machine, but the goods in issue are the step cans...

Source: citt_decision (AP-2006-041)

33. For the foregoing reasons, the Tribunal concludes that the goods in issue are not machines or mechanical appliances. Accordingly, the Tribunal finds that the goods in issue are properly classified under tariff item No. 7323.93.00. 34. Consequently, the appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. World Customs Organization, 4th ed., Brussels, 2007...

Source: citt_decision (AP-2006-041)

This is an appeal under section 67 of theCustoms Actfrom a decision of the Commissioner of the Canada Customs and Revenue Agency dated December 14, 2001, made pursuant to subsection 60(4) of theCustoms Act. The goods in issue are Christmas-themed cake, muffin and cookie pans. The issue in this appeal is whether the goods in issue are properly classified under tariff item No. 7615.19.00 as...

Source: citt_decision (AP-2001-088)

The appellant noted that the Section Notes and Chapter Notes form the legal background for tariff classification purposes, not theExplanatory Notes to the Harmonized Commodity Description and Coding System.4The Section Notes to Section XV of theCustoms Tariffstate that Section XV does not cover articles of Chapter 95 (which includes "festive articles"). The appellant questioned the...

Source: citt_decision (AP-2001-088)

The appellant argued that, given the similarities of the U.S.Customs Tariffand CanadianCustoms Tariff, these decisions were persuasive and that care must be taken not to unnecessarily limit the wording of a heading. Referring back to the significance of heading No. 95.05, the appellant submitted that "[a]rticles for . . . festivities" would include articles used in the preparation of...

Source: citt_decision (AP-2001-088)