Other articles of aluminum.

In your application for an advance ruling, you suggested tariff classification number 7616.99.00.00. This tariff classification number is incorrect. Heading 76.16 provides for "Other articles of aluminum". The Explanatory Notes to heading 76.16 states that it covers articles of aluminum other than those covered by the preceding headings of Chapter 76. The good is more accurately described in...

Source: advance_ruling (8000009170)

In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above”. The General Explanatory Note (C) Parts of Articles to Section XV states the following: “In general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature. However, parts of general...

Source: advance_ruling (C-2017-000149)

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) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2019-000700)

[16]and the Explanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2008-012)

[17]published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.” Accordingly, unlike chapter and section notes, theExplanatoryNotesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be applied, unless there is a sound reason to do...

Source: citt_decision (AP-2008-012)

26. The CBSA submitted that the goods in issue are not eligible for the benefit of tariff item No. 9903.00.00 because they are affixed to supplementary lighting systems which are not for use in, and do not themselves constitute, agricultural machines of heading No. 84.36. 27. While the term “article” is not defined for the purposes of tariff item No. 9903.00.00, the parties are in agreement...

Source: citt_decision (AP-2008-012)

47. For the foregoing reasons, the Tribunal concludes that the goods in issue should be classified under tariff item No. 9405.99.00 and are entitled to the benefit of tariff item No. 9903.00.00. 48. The appeal is therefore allowed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. Respondent’s brief, tab 4. 4. Respondent’s brief, tab 4. 5. Respondent’s brief, tab 4. 6....

Source: citt_decision (AP-2008-012)

&&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. 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) Explanatory Notes to the Harmonized Commodity...

Source: advance_ruling (C-2019-003507)