Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).

Consideration was given to heading 84.28. The Explanatory Notes to heading 84.28, Part (II), Item (C) lists the three different sorts of conveyors and their descriptions. The product information identifies the imported product as a chassis with two conveyors (feed and discharge) mounted but not a functionally whole machine until the final part (the cone crusher) is installed after importation...

Source: advance_ruling (C-2015-012359)

28 covers other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). This heading covers a wide range of machinery for the mechanical handling of materials and goods. The Explanatory Notes to heading 84.28 state that these types of goods are classified therein, even if they are specialized for a particular industry. Based on the foregoing,...

Source: advance_ruling (C-2018-000199)

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-2019-003504)

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) This heading does not include caterpillar lifts with caterpillar track systems used to move wheelchairs with their occupants up or downstairs, these fall in heading 8714 as accessories for wheelchairs.

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

Other This subheading includes: 1.  roller tables or roller conveyors, power-driven or not, intended for feeding the stock into the rolling stand and removing it therefrom or for transporting the stock from one stand to another; 2.  pinch rolls with an analogous function to the above machines, consisting of two series of rollers between which the stock passes; 3.  roller cooling beds which are...

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

[31]The CBSA further contended that, in any event, the evidence provided by Bridgestone does not establish that the ASRS should be considered as machinery under heading 84.28. According to the CBSA, the items listed by Bridgestone to describe the ASRS do not form one unit of machinery, nor do they constitute a composite machine, a multi-function machine or a functional unit as contemplated by...

Source: citt_decision (AP-2023-004)

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

Source: citt_decision (AP-2010-033 – AP-2010-042)

28. Contech submitted that the goods in issue are “articles”. In this regard, it referred to CBSA Customs Notice N-278, which states that “articles” are “. . . any finished or semi-finished product which is not considered to be a material” and include “. . . items which are classified as parts . . . .”25 29. Contech submitted that the carts, when connected to a tractor or towing vehicle,...

Source: citt_decision (AP-2010-033 – AP-2010-042)

52. Part (II)(C) of theExplanatory Notesto heading No. 84.28, which covers conveyors, also provides further evidence that carts and a tractor do not constitute a conveyor. TheExplanatory Noteslist three types of conveyors that would be classifiable in heading No. 84.28—none of which are akin to carts connected to a tractor. 53. InPrins Greenhouses, the Tribunal determined that certain...

Source: citt_decision (AP-2010-033 – AP-2010-042)

14. The Tribunal notes that section 13 of theOfficial Languages Act, R.S.C. 1985 (4th Supp.), c. 31, provides that the English and French versions of any act of Parliament are equally authoritative. Thus, the Tribunal may examine both the English and French versions of the schedule to theCustoms Tariffin interpreting the tariff nomenclature. 15. S.C. 1997, c. 36, schedule [General...

Source: citt_decision (AP-2010-033 – AP-2010-042)