Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers.

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

Source: citt_decision (AP-2012-017)

[41]published by the WCO. While theClassification Opinionsand theExplanatory Notesare not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2012-017)

[53].   The explanatory notes to Chapter 89 read as follows, in relevant part: “The Chapter also includes: (A) Unfinished or incomplete vessels (e.g., those not equipped with their propelling machinery, navigational instruments, lifting or handling machinery or interior furnishings).”

Source: citt_decision (AP-2012-017)

[42]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. If the goods in issue cannot be classified at the heading level...

Source: citt_decision (AP-2012-017)

The parties agree that the main issue facing the Tribunal is the classification of the goods in issue at the heading level, using Rule 1 of theGeneral Rules, which essentially depends on whether these goods are vessels or machines within the meaning of the terms of the relevant headings and the applicable legal and explanatory notes.

Source: citt_decision (AP-2012-017)

[52]Accordingly, the Tribunal needs to determine the appropriate tariff classification of the ROV and cage together, while also having in mind that they are parts of a larger integrated system.In this regard, the explanatory notes to Chapter 89 provide that Chapter 89 includes incomplete vessels.

Source: citt_decision (AP-2012-017)

[54]The term “vessel” is not defined in theCustoms Tariffor in any legal or explanatory notes. The term “vessel” must therefore be understood in its ordinary meaning and consistently with the context in which it is found.

Source: citt_decision (AP-2012-017)

[62]In this context, “other vessels” must be interpretedejusdem generisto refer to other, unspecified types of craft that float and navigate, the navigability of which is subsidiary to their main function.The Tribunal finds further support for this interpretation of the term “vessel” in the explanatory notes to heading No. 89.05, which give other examples of vessels covered by that heading....

Source: citt_decision (AP-2012-017)

[63]that the mention of bathyscaphes in the explanatory notes indicates that any apparatus capable of operating under water is a vessel for the purposes of heading No. 89.05, without regard to floatability and navigability.Indeed, the dictionary definition submitted by the CBSA states that a “bathyscaphe” is “a type of manned submersiblevessel”

Source: citt_decision (AP-2012-017)

[65]In other words, the inclusion of bathyscaphes in the explanatory notes to heading No. 89.05 doesnotsupport the idea that any type of apparatus capable of operating underwater, even without the basic characteristics of a vessel, is covered by that heading.The CBSA also argued that other explanatory notes to heading No. 89.05, as well as the explanatory notes to Chapter 89 and its various...

Source: citt_decision (AP-2012-017)