Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers

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

Central driven precision spacing seeders This subheading covers machines which place the seed or individual grains in the soil in rows with controlled uniform spacing. These machines can also place seeds simultaneously in several rows.

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

[144]The parties also made reference to the following excerpt of the Explanatory Notes to heading 84.32: This heading covers machines, whatever their mode of traction, used in place of hand tools, for one or more of the following classes of agricultural, horticultural or forestry work, viz. : This heading covers machines, whatever their mode of traction, used in place of hand tools, for one...

Source: citt_decision (AP-2019-023)

[145]Hawthorne submitted that, given that tariff item No. 9903.00.00 employs the word“cultivation”without reference to heading 84.32, the Tribunal cannot look to the Explanatory Notes to that heading to determine the meaning of“cultivation”and the ordinary meaning of the word must therefore apply. In this regard, Hawthorne noted that the verb“cultivate”means to“care for (plants etc.) so as to...

Source: citt_decision (AP-2019-023)

[147]For its part, the CBSA submitted that, in accordance with note 4 to Chapter 99, the Tribunal should look to heading 84.32 and its Explanatory Notes for guidance on interpreting the expression“machinery for soil preparation or cultivation”, as well as to dictionary definitions. With respect to the latter, it submitted that the preferred meaning of“cultivation”relates to the preparation of...

Source: citt_decision (AP-2019-023)

[150]However, note 4 to Chapter 99 provides that“[t]he words and expressions used in this Chapter have the same meaning as in Chapters 1 to 97”. Since the words“agricultural or horticultural machinery for soil preparation or cultivation”are found in tariff item No. 9903.00.00 and in heading 84.32, they must be given the same meaning in both. Therefore, to the extent that the Explanatory Notes...

Source: citt_decision (AP-2019-023)

[151]The Tribunal notes, as it did inBeckman Coulter Canada Inc. v. President of the Canada Border Services Agency, that in cases where a tariff item in Chapter 99 does not expressly cross‑reference a heading in Chapters 1 to 97 (as is the case here with heading 84.32 not being referred to in tariff item No. 9903.00.00), explanatory notes would not be relevant for the purpose of Chapter 99 if...

Source: citt_decision (AP-2019-023)

[152]In the present case, the Explanatory Notes to heading 84.32 clearly inform the meaning of the words,“agricultural or horticultural machinery for soil preparation or cultivation”. These notes leave no doubt that such machines are used in place of hand tools, are mechanical in nature and operate by being in direct contact with, or in close proximity to, the soil. In fact, they explicitly...

Source: citt_decision (AP-2019-023)

[153]The Tribunal acknowledges that the French versions of tariff item No. 9903.00.00 and heading 84.32 separate“soil preparation”from“cultivation”. However, the Explanatory Notes to heading 84.32 make it abundantly clear that“cultivation”is restricted to the act of mechanically working of the soil.

Source: citt_decision (AP-2019-023)

[154]Taking into account the above interpretative guidance, the only conclusion that can reasonably be drawn is that greenhouses, grow rooms and grow tents are not“agricultural or horticultural machinery for soil preparation or cultivation”,since they are manifestly not used to mechanically work the soil and are not in any way similar to the machines mentioned in tariff item No. 9903.00.00 and...

Source: citt_decision (AP-2019-023)