Household or laundry-type washing machines, including machines which both wash and dry.

Heading 84.50 provides for “Household or laundry-type washing machines, including machines which both wash and dry”. The Explanatory Notes to this heading state, in relevant part, that the heading “covers household or laundry-type washing machines (whether or not electric and whatever the weight), which are normally used in the household, commercial laundries, hospitals, etc., to clean linens,...

Source: advance_ruling (C-2017-007673)

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

Source: citt_decision (AP-2013-057)

[27]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-2013-057)

[28]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-2013-057)

[27].   World Customs Organization, 5th ed., Brussels, 2012 [Explanatory Notes].

Source: citt_decision (AP-2013-057)

[28].   SeeCanada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 (CanLII) at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas requiring that theExplanatory Notesbe respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to theClassification Opinions.

Source: citt_decision (AP-2013-057)

[31].   Rule 1 of theCanadian Rulesprovides that “. . . the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and,mutatis mutandis, to the [General Rules] . . .” and that “. . . the relative Section, Chapter and Subheading Notes also apply, unless the context otherwise...

Source: citt_decision (AP-2013-057)