Motor vehicles for the transport of ten or more persons, including the driver.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000002162)

37.The CBSA submits that the goods in issue cannot benefit from beneficial treatment under tariff item No. 9908.00.00, as they do not meet any of the required conditions for classification under that tariff item. 38.The CBSA submits that the goods in issue are not used with vehicles classified under heading No. 87.03 or heading No. 87.04. Heading No. 87.03 refers to “[m]otor cars and other...

Source: citt_decision (AP-2017-047)

[17]The explanatory notes to Chapter 87 read in relevant part as follows: This Chapter covers the following vehicles . . . : This Chapter covers the following vehicles . . . : (2) Motor vehicles designed for the transport of persons (heading 87.02 or 87.03) or goods (heading 87.04) or for special purposes (heading 87.05). (2) Motor vehicles designed for the transport of persons (heading...

Source: citt_decision (AP-2017-061)

This Chapter covers the following vehicles, with theexceptionof certain mobile machines of Section XVI (see the Explanatory Notes to headings 87.01, 87.05 and 87.16):...(2) - Motor vehicles designed for the transport of persons (heading 87.02 or 87.03) or goods (heading 87.04)or for special purposes (heading 87.05).... This Chapter covers the following vehicles, with theexceptionof certain...

Source: citt_decision (AP-2017-017)

14. 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-2012-013)

12. The tariff nomenclature is set out in detail in the schedule to theCustoms Tariff, which is designed to conform to the Harmonized Commodity Description and Coding System (the Harmonized System) developed by the World Customs Organization (WCO).6The schedule is divided into sections and chapters, with each chapter containing a list of goods categorized in a number of headings and...

Source: citt_decision (AP-2012-013)

37. For the foregoing reasons, the Tribunal finds that the vehicle is properly classified under tariff item No. 8703.90.00 and that it is not eligible for a tariff exemption pursuant to Chapters 98 and 99 of the schedule to theCustoms Tariff. 38. Therefore, the appeal is dismissed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. Tribunal Exhibit AP-2012-013-06B (protected),...

Source: citt_decision (AP-2012-013)

1. These are appeals pursuant to section 67 of theCustoms Act1from decisions of the President of the Canada Border Services Agency (CBSA) dated May 13, June 2 and July 8, 2005, made under subsection 60(4) of theAct. 2. The goods in issue are all-terrain vehicles (ATVs) that were imported between June 30, 1999, and February 6, 2003. The issue in these appeals is whether the ATVs are properly...

Source: citt_decision (AP-2005-005 – AP-2005-010 – AP-2005-011 – AP-2005-020)

19. With respect to theExplanatory Notesto heading No. 87.11 that exclude from classification in that heading four-wheeled motor vehicles having a motor-car type steering system, Arctic Cat submitted that these notes are not applicable to the goods in issue. While Arctic Cat acknowledged that the steering system used in operating the goods in issue is based on the Ackerman principle referred...

Source: citt_decision (AP-2005-005 – AP-2005-010 – AP-2005-011 – AP-2005-020)

22. The CBSA submitted that Arctic Cat's arguments in these appeals are essentially the same as those that had been accepted by the Tribunal inSuzuki, but rejected on appeal inSuzuki (FCA). The CBSA submitted that the Tribunal is bound by the Court's decision inSuzuki (FCA)to classify the goods in issue in heading No. 87.03, as they have four wheels, a motor, a tubular chassis and a steering...

Source: citt_decision (AP-2005-005 – AP-2005-010 – AP-2005-011 – AP-2005-020)