Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. - Grape crushers for domestic purposes

On appeals under section 67 of theActconcerning tariff classification matters, the Tribunal determines the proper tariff classification of the goods in accordance with prescribed interpretative rules.As stated above, the Tribunal must 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...

Source: citt_decision (AP-2015-021)

[25][emphasis added].According to their ordinary meaning, refrigerators can be intended to keep items, such as wine, cool. Furthermore, none of the distinguishing features mentioned by Rona’s witnesses, such as the specific temperature and humidity settings or the different design features, are either mentioned or determinative in these definitions. With respect to the temperature aspect in...

Source: citt_decision (AP-2015-021)

Again, this description does not mention any of the distinctions drawn by Rona, but is instead focussed on the mechanics of the cooling apparatus; those very same mechanics are present in the goods in issue.In short, although they may be important from a commercial perspective, none of the differences outlined by Rona have any bearing on a decision that the goods in issue are “refrigerators”...

Source: citt_decision (AP-2015-021)

[33]Considering that these are different goods, the comparison was of little use to the Tribunal.On the basis of the evidence tendered at the hearing, the Tribunal finds that the goods in issue are compression-type refrigerators in accordance with the language used in the nomenclature.Compression-type refrigerators are described in the explanatory notes to heading No. 84.18, which provide that...

Source: citt_decision (AP-2015-021)

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

Source: citt_decision (AP-2015-021)

[10]published by the WCO. While classification opinions and explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2015-021)

[11]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. As the Supreme Court of Canada indicated inCanada (Attorney General)...

Source: citt_decision (AP-2015-021)

[12]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-2015-021)

(I) REFRIGERATORS, FREEZERS AND OTHERREFRIGERATING OR FREEZING EQUIPMENTThe refrigerators and refrigerating equipment of this heading are in the main machines or assemblies of apparatus for the production, in a continuous cycle of operations, of low temperatures (in the region of 0°C or less) at the active cooling element, by the absorption of the latent heat of evaporation of liquefied gases...

Source: citt_decision (AP-2015-021)

The refrigerators and refrigerating equipment of this heading are in the main machines or assemblies of apparatus for the production, in a continuous cycle of operations, of low temperatures (in the region of 0°C or less) at the active cooling element, by the absorption of the latent heat of evaporation of liquefied gases (e.g., ammonia, halogenated hydrocarbons), of volatile liquids or, in...

Source: citt_decision (AP-2015-021)