Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.

In your application for an advance ruling, you suggested classification under heading number 84.71. This heading is incorrect. Heading 84.71 covers, among other things, "automatic data processing machines". The Explanatory Notes to heading 84.71 state that: "machines which operate only on fixed programs, i.e., programs which cannot be modified by the user, are excluded even though the user may...

Source: advance_ruling (8000009665)

Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included

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

Optical, including magneto-optical See additional note 2 to this chapter.

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

TYCO SAFETY PRODUCTS CANADA, LTD. (FORMERLY DIGITAL SECURITY CONTROLS LTD.)v.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2010-055Decision and reasons issuedThursday, September 8, 2011 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSBACKGROUNDPROCEDURAL HISTORYGOODS IN ISSUEPRELIMINARY ISSUESANALYSISStatutory FrameworkRelevant Provisions of the Customs Tariff and Explanatory...

Source: citt_decision (AP-2010-055)

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

Source: citt_decision (AP-2010-055)

[24]published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.” Accordingly, unlike chapter and section notes, theExplanatory Notesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be respected, unless there is a sound reason to do...

Source: citt_decision (AP-2010-055)

3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.. . .5. For the purpose of these...

Source: citt_decision (AP-2010-055)

58. In this regard, the parties agree and the Tribunal accepts that, in so doing, note 3 to Section XVI effectively equates the “essential character” of composite machines to their “principal function”, such that the component which, in the application of Rule 1 of theGeneral Rules, is determined to perform the “principal function” of the goods in issue is also considered to be the component...

Source: citt_decision (AP-2010-055)

95. The appeal is allowed in part. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. Tribunal Exhibits AP-2010-055-06A at para. 1, AP-2010-055-09, AP-2010-055-10A at para. 4. 4.Transcript of Public Hearing, 14 June 2011, at 11-15. 5. Tribunal Exhibit AP-2010-055-20A. 6. Tribunal Exhibit AP-2010-055-21A. 7. Tribunal Exhibit AP-2010-055-20A at 2. 8. (11 August 2010),...

Source: citt_decision (AP-2010-055)

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

Source: citt_decision (AP-2017-022)