Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.

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 (8000005291)

Parts suitable for use solely or principally with the engines of heading8407or8408 In addition to the exclusions referred to in the HS Explanatory Note to heading 8409 , the following are also excluded from this heading: (a)  piping and tubing, of unhardened vulcanised rubber (heading 4009 ); (b)  flexible tubing and piping, of base metal (heading 8307 ); (c)  gaskets and similar joints...

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

Other This subheading does not include exhaust-gas turbochargers used to compress the atmospheric air needed for combustion in order to boost the power of internal-combustion piston engines. As turbine-driven air compressors driven by an exhaust-gas turbine, they fall in heading 8414 .

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

[13]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. It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2016-027)

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

Source: citt_decision (AP-2016-027)

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

Source: citt_decision (AP-2016-027)

[14]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 mutandis, to...

Source: citt_decision (AP-2016-027)

[19]The terms of the relative headings and legal and explanatory notes are set out in the Appendix.

Source: citt_decision (AP-2016-027)

[20]In addition, and also along the lines of what was argued by the appellant inSanus Systems, Best Buy argued the following: (i) the explanatory notes to heading No. 85.29 provide that cases and cabinets specialized to receive the apparatus of headings No. 85.25 to 85.28 are to be classified in heading No. 85.29 as parts; (ii) a case or cabinet which physically supports a television qualifies...

Source: citt_decision (AP-2016-027)

[22]The CBSA submitted that the term “parts”, when read in light of the reference to “[c]ases and cabinets specialised to receive the apparatus of headings 85.25 to85.28” [emphasis added] in note 3 of the explanatory notesto heading No. 85.29, must be viewed as being limited to items that enclose or complete the apparatus. As the goods in issue cannot properly be considered furniture specially...

Source: citt_decision (AP-2016-027)