Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.

" Since the product meets the above description as "Hand type glass blowers," heading 84.75 is disregarded and classification is directed to heading 82.05. Heading 82.05 provides for, inter alia, hand tools. The Explanatory notes to heading 82.05 state in relevant parts: "This group of tools includes : (7) ...glass blowers' pipes;". The good is not specifically listed in subheadings 8205.10 to...

Source: advance_ruling (8000008198)

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 (8000008248)

Consideration was given to heading 73.26, however, the Explanatory Notes to that heading state, "This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section...

Source: advance_ruling (C-2015-009717)

The Scotts Wizz Spreader, model 77132-1, does not meet the terms of the text of headings 82.01 to 82.04. Heading 82.05, covers, among other things, “Hand tools … not elsewhere specified or included in Chapter 82”. An examination of the Explanatory Note to heading 82.05 reveals exclusion (c) “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric...

Source: advance_ruling (C-2016-007368)

Screwdrivers This subheading includes sets consisting of a screwdriver (without the tip) and interchangeable screwdriver bits, put up for retail sale. The sets are classified under this subheading (regardless of the number of the bits) by virtue of general rule 3(b) for the interpretation of the Combined Nomenclature. However, separately presented screwdriver bits are classified under...

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

[29]The explanatory notes to heading No. 84.66 provide in relevant part as follows: (1)Tool holderswhich hold, guide or operate the working tool and whichpermit the interchange of such tool-pieces. They are of very varied types, e.g.: (1)Tool holderswhich hold, guide or operate the working tool and whichpermit the interchange of such tool-pieces. They are of very varied types, e.g.: Chucks;...

Source: citt_decision (AP-2020-012)

74. InCanadian Tire 2012, the Tribunal found that the cargo ratchet tie-downs in issue in that case reflected the underlying end use of clamps and, as such, met the description of “clamps or the like” in heading No. 82.05.74In the present case, it is not disputed,75and the Tribunal accepts, that the LCBs and ALBs in issue are devices designed to tighten chains in order to secure cargo loads in...

Source: citt_decision (AP-2012-058)

28. CTC further argues that the current appeal may be distinguished from the Tribunal’s decision inCanper Industrial Products Ltd. v. Deputy M.N.R.,16thereby rendering that decision inapplicable in the present case. In this regard, CTC submits that, while the goods in issue inCanperwere similar to those of the current appeal, “[t]he Tribunal was never called upon in that case to put its mind...

Source: citt_decision (AP-2011-024)

48. As for the part of theExplanatory Notesto heading No. 84.65 which provides that machine-tools worked by hand “. . . can be distinguished from the hand tools ofheading 82.05and from the tools for working in the hand ofheading 84.67, by the fact that they are usually designed to be mounted on the floor, on a bench, on a wall or on another machine, and are thus usually provided with a base...

Source: citt_decision (AP-2009-072)

&&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-2017-009136)