Other engines and motors.

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 Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2019-002470)

Other engines and motors

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

Hydraulic power engines and motors These subheadings include motors for hydraulic transmission.

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

Linear acting (cylinders) These subheadings cover hydrauylic positioning and locking actuators used to adjust the position of seats for the crew of aircraft.

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

[12]The Tribunal does not agree.The Tribunal knows of no rule of interpretation that can justify the broadening of a restrictive term (here, windmill) by reason of the use in the other official language of a term thatmayappear to be wider in its colloquial meaning (here,éolienne) but that can also be read as having the same meaning when the schedule to theCustoms Tariffand theExplanatory Notes...

Source: citt_decision (AP-2011-057R AP-2011-058R)

[15]That tariff item pertained to “windmills” as described in theExplanatory Notes. No evidence was filed with regard to a policy rationale behind that linguistic change. Similarly, Marmen was unable to provide any evidence of a policy intention to allow for duty-free entry of large wind farm electric generating units. The Tribunal is convinced that ample evidence of such a policy choice would...

Source: citt_decision (AP-2011-057R AP-2011-058R)

[19]Consequently, all “electric generators units”, large or small, fall in heading No. 85.02, ranging from “. . . those for operation in aircraft slipstreams . . .” up to large wind apparatuses of the type that Marmen outfits.Marmen’s imported parts go into the towers that support “wind-powered” “electric generating sets” of subheading No. 8502.31. That those goods may colloquially be known as...

Source: citt_decision (AP-2011-057R AP-2011-058R)

[13].    World Customs Organization, 5th ed., Brussels, 2012 [Explanatory Notes].

Source: citt_decision (AP-2011-057R AP-2011-058R)

[16].    The Tribunal was also a victim of that confusion. InMarmen CITT, the Tribunal was not always clear as to when it was using certain terms in their colloquial sense or the sense that is set out in the schedule to theCustoms Tariffor theExplanatory Notes.For example, wind farm electricity generators are sometimes referred to as “wind turbines”; those words have a specific meaning in the...

Source: citt_decision (AP-2011-057R AP-2011-058R)

[19].    Again, for the purposes of the schedule to theCustoms Tariff, a “wind engine” is a “windmill, and is also “wind turbine” (the three terms being synonymous according to theExplanatory Notes).

Source: citt_decision (AP-2011-057R AP-2011-058R)