HS 8422: Dish washing machines; machinery for cleaning or drying...

Explanatory Notes

Packing or wrapping machinery is named in heading 84.22 and no Section Notes, Chapter Notes, or Explanatory Notes exclude these strapping tools from classification therein and is further supported by the Explanatory Notes to heading 84.22, specifically inclusionary note 7. These goods also meet the terms of heading 84.67 as tools for working in the hand with a self-contained electric motor and...

Source: advance_ruling (C-2019-006059)

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-2020-004059)

Packing or wrapping machinery is named in heading 84.22 and no Section Notes, Chapter Notes, or Explanatory Notes exclude these manual strapping tools from classification therein and is further supported by the Explanatory Notes to heading 84.22, specifically note 7 which states that banding machines are included in heading 84.22. Other packing machinery is named in subheading 8422.40 and...

Source: advance_ruling (C-2020-004062)

Source: advance_ruling (C-2020-004064)

Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages

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

Of dishwashing machines Programmed time switches for dishwashing machines presented separately are classified according to their characteristics (for example, heading 9107 00 00 ).

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

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

Source: citt_decision (AP-2009-013)

22. Chapter 99 of theCustoms Tariff, which includes tariff item No. 9903.00.00, provides special classification provisions that allow certain goods to be imported into Canada with tariff relief. As each heading of Chapter 99 has only one subheading and one tariff item number under it, the Tribunal need only consider, as the circumstances may require, Rules 1 through 5 of theGeneral Rulesin...

Source: citt_decision (AP-2009-013)

59. For the foregoing reasons, the Tribunal concludes that the goods in issue, classified under tariff item No. 8422.40.91, do not qualify for the benefits of tariff item No. 9903.00.00. 60. The appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. Tribunal Exhibit AP-2009-013-09A, tab 1. 4. Tribunal Exhibit AP-2009-013-16A, tab 1. 5. No documentary evidence...

Source: citt_decision (AP-2009-013)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. 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...

Source: advance_ruling (C-2020-004060)

Chapter 84 Notes (11)

1. 1. This Chapter does not cover: • (a) Millstones, grindstones or other articles of Chapter 68; • (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); • (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); • (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters...

2. 2. Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. • (A) heading 84.19 does not, however, cover:...

3. 3. A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.

4. 4. Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either: • (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), • (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or • (c) by the...

5. 5. For the purposes of heading 84.62, a “slitting line” for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A “cut-to-length line” for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear

6. 6.(A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machines capable of: • (i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program; • (ii) Being freely programmed in accordance with the requirements of the user; • (iii) Performing arithmetical computations specified by the user; and, • (iv) Executing, without human intervention, a processing program which requires them to...

7. 7. Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 73.26.

8. 8. A machine which is used for more than one purpose is, for the purpose of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for...

9. 9. For the purpose of heading 84.70, the term "pocketsize" applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

10. 10. For the purposes of heading 84.85, the expression “additive manufacturing” (also referred to as 3D printing means the formation of physical objects, based on a digital model, by the successive addition and layering,and consolidation and solidification, of material (for example, metal, plastics or ceramics). Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading 84.85 are to be classified in that heading and in no other heading of the...

11. 11.(A) Notes 12 (a) and 12 (b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light-emitting diodes (LED). (B) For the purposes of this Note and of heading 84.86, the expression "manufacture of flat panel...

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