Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.

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 (8000007190)

59% for the metal hoop, 21% by weight for the 4 mm wide suede-like strips. As for the beads, feathers and braided cord, they represent each between 2 to 5% by weight of the article. Pursuant to the Explanatory Notes for Rule 3(b) to General Rules for the Interpretative of the Harmonized System, the metal hoop is the principal element of the product by weight and it gives the product its shape...

Source: advance_ruling (C-2015-000912)

51% for the metal hoop and 31% for the 4mm wide suede-like strips. The beads, feathers and yarn each represent between 2 to 11% by weight of the article. Pursuant to the Explanatory Notes for Rule 3(b) to General Rules for the Interpretative of the Harmonized System, the metal hoop is the principal element of the good by weight and is the element that gives this product its shape and form. The...

Source: advance_ruling (C-2015-000913)

27. Cycles Lambert argued that the goods in issue are accessories for bicycles and should therefore be classified in heading No. 87.14 as parts and accessories of vehicles of heading Nos. 87.11 to 87.13 (in this case, bicycles) pursuant to Rule 1 of theGeneral Rules. 28. Cycles Lambert contended that the goods in issue areaccessoriesbecause they play a subordinate role that is not essential...

Source: citt_decision (AP-2011-060)

18. The tariff nomenclature is set out in detail in the schedule to theCustoms Tariff, which is designed to conform to the Harmonized Commodity Description and Coding System (the Harmonized System) developed by the World Customs Organization (WCO).9The schedule is divided into sections and chapters, with each chapter containing a list of goods categorized in a number of headings and...

Source: citt_decision (AP-2011-060)

and (c) They must not be more specifically included elsewhere in the Nomenclature . . . . 31. The first condition is that theaccessoriesmust not be excluded by the terms of Note 2 to Section XVII.21Cycles Lambert argued that the goods in issue are not found in this exhaustive list of exclusions provided for in the note. 32. The second condition is that the goods in issue must be suitable for...

Source: citt_decision (AP-2011-060)

35. In the event that the Tribunal did not accept Cycles Lambert's principal position, (i.e. classification in heading No. 87.14), it put forward an alternative argument. Its secondary position is to accept29the application of heading No. 95.06 to the goods in issue, while disputing the CBSA's classification at the tariff item level.30 36. In Cycles Lambert's view, Rule 1 of theGeneral...

Source: citt_decision (AP-2011-060)

41. The CBSA, however, argued that the goods in issue do not meet the second condition of Note (III) of theExplanatory Notesto Section XVII, as they are not suitable for use with vehicles of Chapter 87. In this regard, the CBSA relied heavily on the proposition that the main function of a bicycle of heading No. 87.12 is to transport people and thus, in order to qualify asaccessoriesof heading...

Source: citt_decision (AP-2011-060)

46. In order for the goods to be classified in heading No. 87.14, they must beparts or accessoriesof vehicles of heading No. 87.12 and meet all three conditions set out in Note (III) of theExplanatory Notesto Section XVII and theExplanatory Notesto heading No. 87.14. 47. The Tribunal will therefore first consider whether the ordinary and grammatical meaning of the term “accessories” applies...

Source: citt_decision (AP-2011-060)

There are specific intervals that are actually easier and more efficient to perform on the trainer, because when you are on the trainer you are basically eliminating all the variables. So if I needed . . . to cycle down the road at 40 kilometres an hour for one hour for one hour to achieve a specific training goal, it's very hard to do this outside because . . . those kinds of conditions...

Source: citt_decision (AP-2011-060)