Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal.

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

Source: citt_decision (AP-2018-056)

[9]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-2018-056)

[15]Chapter 99, which includes tariff item No. 9979.00.00, provides special classification provisions that allow certain goods to be imported into Canada duty-free. The provisions of this chapter are not standardized at the international level. As none of the headings of Chapter 99 are divided at the subheading or tariff item level, the Tribunal need only consider, as the circumstances may...

Source: citt_decision (AP-2018-056)

[23]Rona submits that applying Rule 1 of theGeneral Rulesleads to the classification of the one-piece goods only in heading No. 83.02. Rona relies on the explanatory notes to heading No. 83.02, which state that “mountings, fittings and similar articles suitable for buildings” include “bolts, fasteners, latches, etc., (other than key-operated bolts of heading 83.01), for doors” (Note (D)(2))...

Source: citt_decision (AP-2017-063)

[24]In this regard, Rona submits that, given that Note (D)(2) of the explanatory notes to heading No. 83.02 specifically exclude key-operated bolts of heading No. 83.01 from being covered by heading No. 83.02, had the drafters of the explanatory notes intended for certain handles and knobs for locks or latches to be excluded from the ambit of heading No. 83.02, they would have made a similar...

Source: citt_decision (AP-2017-063)

[13]Rona argues that the goods are classifiable under tariff item No. 8302.41.90. Rona relies on the explanatory notes to heading No. 83.02, which state that “mountings, fittings and similar articles suitable for buildings” includes “bolts, fasteners, latches, etc., (other than key-operated bolts of heading 83.01), for doors” and “handles and knobs for doors, including those for locks or...

Source: citt_decision (AP-2017-063)

[14]Rona submits that the Tribunal should conclude, relying on Rule 1 of theGeneral Rulesand the explanatory notes to heading No. 83.02, as it did inWeiser Inc. v. DMNR,

Source: citt_decision (AP-2017-063)

[17]The CBSA argues that the one-piece goods in issue areprima facieclassifiable in heading No. 83.01 using Rule 1 because those goods meet the three requirements to be classified under that heading: they are (1) locks (2) operated by a key or a combination and (3) made of base metal. The explanatory notes clarify that heading No. 83.01 covers “fastening devices operated by a key or controlled...

Source: citt_decision (AP-2017-063)

[7]the terms of heading No 83.01 and any reference to “lock” in the explanatory notes to heading No. 83.01. Finally, the CBSA submits the one-piece goods are excluded from heading No. 83.02 by explanatory note (D)(2) of that heading.

Source: citt_decision (AP-2017-063)

[10]the starting point of the analysis should be whether they are excluded from heading No. 83.01 by virtue of the wording of the explanatory notes and the Tribunal’s reasoning inWeiser, as argued by Rona. After all, it is only in the event that they arenotexcluded from coverage in heading No. 83.01 following Rule 1 of theGeneral Rules, that is, based on the terms of heading No. 83.02, taking...

Source: citt_decision (AP-2017-063)