Aluminum structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures.

This guidance still applies with the roof and side panels being made of textiles in accordance with the Canadian International Trade Tribunal (CITT) decision in Appeal AP-2006-033, Rona Corporation Inc., issued on February 29, 2008. Explanatory Notes to heading 76.10 states that the provisions of the Explanatory Notes to heading 73.08 apply, mutatis mutandis, to heading 76.10. Since the...

Source: advance_ruling (8000009170)

The Explanatory Notes to this heading, however, state that it does not cover as per exclusion note (a), rods and profiles, prepared for use in structures (heading 76.10). This product meets heading 76.10 which provides, in part, for aluminum plates, rods, profiles, tubes and the like, prepared for use in structures. The Explanatory Note to heading 76.10 states that the provisions of the...

Source: advance_ruling (C-2017-000033)

[15]Turning to heading 76.10, the CBSA found that the goods must form parts of aluminum structures. Relying on a dictionary definition of the word“structure”and noting that the bath screen includes a frameless door and that“doors”are specifically named by the heading, the CBSA concluded that the goods were excluded from heading 76.10 because they are intended for use as a bathroom accessory in...

Source: citt_decision (AP-2018-10)

Both parties agree that the goods in issue fall under Chapter 76 of theCustoms Tariffas follows:SECTION XVBASE METALS AND ARTICLES OF BASE METALChapter76ALUMINIUM AND ARTICLES THEREOFThe relevant legal notes for Chapter 76 provide as follows:1.In this Chapter the following expressions have the meanings hereby assigned to them:(a)Bars and rodsRolled, extruded, drawn or forged products, not in...

Source: citt_decision (AP-2016-017)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. 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)...

Source: advance_ruling (8000010686)