Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.

11In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System and the Explanatory Notes to the Harmonized Commodity Description and Coding System, published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.

Source: citt_decision (AP-2022-028)

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

Source: citt_decision (AP-2022-028)

[85]published by the WCO. The Tribunal is not bound to apply the Explanatory Notes but should only depart from their guidance when there is sound reason to do so. The Tribunal has no authority to ignore or rewrite the Explanatory Notes by redefining their terms.

Source: citt_decision (AP-2022-028)

[20]In support of its appeal, Best Buy submitted a brief comprising written submissions, relevant extracts pertaining to theCustoms ActandCustoms Tariff, their accompanying notes and World Customs Organization (WCO) Explanatory Notes, together with the following materials:

Source: citt_decision (AP-2022-028)

[74]Sections 10 and 11 of theCustoms Tariffprescribe the analytical approach that the Tribunal must adopt when determining how goods are to be classified: 10 (1)Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian...

Source: citt_decision (AP-2022-028)

[90] Step 2: Note 2 of the General Explanatory Note to Section XVI provides as follows:“Subject to note 1 of this Section, note 1 to Chapter 84 and note 1 to Chapter 85, parts of machine … are to be classified according to the following rules …” (emphasis added).

Source: citt_decision (AP-2022-028)

[109]The relevant portion of the Explanatory Notes is reproduced below: This heading covers general purpose classes of base metal accessory fittings and mountings, such as areused largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The...

Source: citt_decision (AP-2022-028)

[124]The Explanatory Notes provide the following guidance: This heading covers: … This heading covers: … Hat-racks, hat-pegs,brackets(fixed,hingedor toothed, etc.)andsimilar fixturessuch as coat racks, towel racks, dish-cloth racks, brush racks, key racks. Hat-racks, hat-pegs,brackets(fixed,hingedor toothed, etc.)andsimilar fixturessuch as coat racks, towel racks, dish-cloth racks, brush...

Source: citt_decision (AP-2022-028)

[125]The wall mount and mounting plate components of the Insignia Wall Mounts are not“brackets”nor can they be regarded as analogous in either structure or function to any“coat racks, towel racks, dish cloth racks, brush racks or key racks”, which allow for small, lightweight household or textile items to be hung or suspended. As such, those components, much less the goods as a whole, are...

Source: citt_decision (AP-2022-028)

[115]The articles described in the Explanatory Notes are general purpose items of unitary or simple construction. They are unlike the goods in issue, which are specifically and exclusively designed for use with flat panel televisions and have multiple functional features.

Source: citt_decision (AP-2022-028)