Other cast articles of iron or steel.

HYDRAULIC SOURCE INC.v.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2016-019Decision and reasons issuedThursday, June 8, 2017 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSINTRODUCTIONPROCEDURAL HISTORYDESCRIPTION OF THE GOODS IN ISSUELEGAL FRAMEWORKTerms of Relative Headings and Legal and Explanatory NotesPOSITIONS OF THE PARTIESTRIBUNAL ANALYSISHeading No. 82.07Subheading...

Source: citt_decision (AP-2016-019)

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

Source: citt_decision (AP-2016-019)

[15]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-2016-019)

[16]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 opinions and explanatory notes. It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2016-019)

[17]Once the Tribunal has used this approach to determine the heading in which the goods in issue should be classified, the next step is to determine the proper subheading. Rule 6 of theGeneral Rulesprovides that “. . . the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and,mutatis...

Source: citt_decision (AP-2016-019)

This heading covers all hand toolsnot includedin other headings of this Chapter or elsewhere in the Nomenclature (see the General Explanatory Notes to this Chapter), together with certain tools or appliances specifically mentioned in the title.It includes a large number of hand tools (including some with simple hand-operated mechanisms such as cranks, ratchets or gearing). This group of tools...

Source: citt_decision (AP-2016-019)

TheExplanatory Notesplay an important role in the classification analysis of the goods in issue in the present appeal. As mentioned, theExplanatory Notesare and provide a universal aid to the interpretation of theCustoms Tariff. In Canada, these notes necessarily form part of the classification exercise and can only be set aside in exceptional circumstances.

Source: citt_decision (AP-2016-019)

[29]In the decision relied on by the CBSA,Re Brown & Watson, the Australian Tribunal found it unnecessary to consult theExplanatory Notesas part of its classification analysis.

Source: citt_decision (AP-2016-019)

[30]Had it done so, the Tribunal may have been more willing to consider the approach taken in that decision as it would have been made pursuant to a similar analytical framework. This is not the case. In addition, it is unclear whetherRe Brown & Watsonis representative of how other jurisdictions presently classify pullers similar to the goods in issue. At the hearing, counsel for the CBSA was...

Source: citt_decision (AP-2016-019)

[38]By way of contrast, the CBSA did not present any witness to testify to those factual matters and the documentary evidence upon which it relied to support its arguments consisted of dictionary definitions of the words “for” and “handle” and the product information filed by HSI. In the Tribunal’s view, the documentary evidence relied on by the CBSA was insufficient to rebut Mr. Digings’...

Source: citt_decision (AP-2016-019)