Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

15 of the Customs Tariff provides for “air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. The Explanatory Notes to the heading direct that such machines “may be in the form of single units encompassing all the required elements” or may be “in the form of...

Source: advance_ruling (C-2017-003020)

[40]The Tribunal found that the goods make coffee, and therefore“the Tribunal is satisfied they fall within the meaning of‘coffee makers’in Note (E)(3) of the explanatory notes to heading No. 85.16 and are classifiedas suchin heading No. 85.16 . . . pursuant to Rule 1 of theGeneral Rules.”

Source: citt_decision (AP-2019-009)

[56]The Tribunal’s decision inPhilips Saecoprovides useful guidance in three ways: the Tribunal noted, in reference to the explanatory notes to heading No. 85.16, that percolation could be a more correct term for brewing, such that“percolators could be another form of brewers or coffee makers”;

Source: citt_decision (AP-2019-009)

18. The Tribunal is aware that Part (VI) of theExplanatory Notesto Section XVI refers to a composite machine and does not expressly state that Note 3 to Section XVI need not be invoked when the goods in issue are machines “designed for the purpose of performing two or more complementary or alternative functions” (i.e. multi-function machines), which is the other category of machines referred...

Source: citt_decision (AP-2011-009)

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

Source: citt_decision (AP-2011-009)

13. Thus, the Tribunal will first determine whether the good in issue can be classified according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relevant section or chapter notes in theCustoms Tariff,12having regard to any relevantExplanatory NotesorClassification Opinions.It is only if the Tribunal is not satisfied that the good in issue can be properly classified at...

Source: citt_decision (AP-2011-009)

3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.. . .5. For the purpose of these...

Source: citt_decision (AP-2011-009)

[1]The relevant explanatory notes to Section XVI provide as follows:

Source: citt_decision (AP-2019-009)

20. Costco submitted that the good in issue is classifiable in heading No. 85.04 in accordance with Rule 1 of theGeneral Rules, as it is a static converter, which is a device that is specifically named in that heading. According to Costco, the good in issue meets the definition of static converter (which is a device that converts AC into DC), since it takes power from a wall socket (i.e....

Source: citt_decision (AP-2011-009)

64. For the foregoing reasons, the Tribunal finds that the goods in issue should be classified under tariff item No. 8504.40.90. 65. The appeal is therefore allowed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3.Transcript of Public Hearing, 15 November 2011, at 6-7. 4. Tribunal Exhibit AP-2011-009-03A, tab 2. 5. S.C. 1997, c. 36, schedule [General Rules]. 6. S.C. 1997,...

Source: citt_decision (AP-2011-009)