Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.

[122]With regard to the interpretation of the above heading, the parties made reference to the following excerpt of the Explanatory Notes to heading 84.36: The heading covers machinery,not falling in headings 84.32 to 84.35, which is of the type used on farms (including agricultural schools, co-operatives or testing stations), in forestry, market gardens, or poultry-keeping or bee-keeping...

Source: citt_decision (AP-2019-023)

[123]The CBSA submitted that the Explanatory Notes to heading 84.36 clearly provide that only machines“of the type used on farms”, or operations similar to farms, are covered by that heading and that machines“clearly of a kind designed for industrial use”are excluded. It submitted that, for a machine to be of the type used on farms, it must share the same essential characteristics as machines...

Source: citt_decision (AP-2019-023)

[124]Hawthorne submitted that, given the words“or the like”in the Explanatory Notes to heading 84.36, grow tents qualify as agricultural or horticultural machines of that heading. It also submitted that greenhouses, grow rooms and grow tents are not machines“clearly of a kind designed for industrial use”. In this regard, it referred to the Tribunal’s decision inLone Pine Supply Ltd. v....

Source: citt_decision (AP-2019-023)

[125]The Tribunal finds that the Explanatory Notes to heading 84.36 clearly evince an intent for only certain types of machinery to be covered, i.e., the type of machinery“used on farms”and other similar environments. TheCanadian Oxford Dictionarydefines a“farm”as“an area of land, and the buildings on it, used for growing crops, rearing animals, etc.”.

Source: citt_decision (AP-2019-023)

[127]Taking into consideration the foregoing, the Tribunal finds that non‑commercial or smaller‑scale greenhouses, grow rooms or grow tents (i.e., those designed for residential use by home hobbyists) do not share the same essential characteristics as machines“of the type used on farms … or the like”as required by the Explanatory Notes to heading 84.36 and thus cannot be considered as...

Source: citt_decision (AP-2019-023)

[129]As for the exclusion of machines“clearly of a kind designed for industrial use”provided for in the Explanatory Notes to heading 84.36, this is not an issue for the smaller-scale greenhouses, grow rooms and grow tents, as the Tribunal has already found that these are not agricultural or horticultural machines of heading 84.36. In any event, to the extent that they are considered machines,...

Source: citt_decision (AP-2019-023)

[84]It therefore submitted that these goods cannot enter into the cost of manufacture or repair of agricultural or horticultural machines of heading 84.36, since the Explanatory Notes to this heading preclude the machines from being industrial in nature.

Source: citt_decision (AP-2019-023)

[135]The Tribunal notes that, while the Explanatory Notes to heading 84.36 preclude machines from being industrial in nature, this is only relevant for the purposes of identifying the host good. As previously indicated, commercial greenhouse operations or integrated greenhouse systems (i.e., the host goods in the present appeal) are not machines clearly of a kind designed for industrial use....

Source: citt_decision (AP-2019-023)

36. Heading No. 84.36 covers machines. The terms of the heading provide as follows: “Other agricultural, horticultural . . . machinery . . . .” Tariff item No. 9903.00.00 refers to “[a]gricultural or horticultural machines of heading 84.36”. 37. Note 4 to Section XVI starts by stating as follows: “Where a machine (including a combination of machines) consists of individual components (whether...

Source: citt_decision (AP-2011-030)

57. For the foregoing reasons, the Tribunal concludes that the goods in issue are materials that enter into the cost of manufacture or repair of agricultural or horticultural machines of heading No. 84.36 for the purposes of tariff item No. 9903.00.00. 58. The appeal is allowed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. Tribunal Exhibits AP-2011-030-04A, appendix at 18-22, and...

Source: citt_decision (AP-2011-030)