Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.

Heading 89.05 provides for other vessels the navigability of which is subsidiary to their main function. The Explanatory Note (EN) to Heading 89.05 indicates that vessels classified here "normally perform their main function in a stationary position". Since the feed barge is a vessel, of which, the main function is that of being an automated feeding system that floats and must be tugged from...

Source: advance_ruling (C-2014-008417)

Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms For the classification of half-hulls and thirds of hulls, see the explanatory note to heading 8901 .

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

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

Source: citt_decision (AP-2018-004)

[8]published by the WCO. While the classification opinions and the explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2018-004)

[17]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.

Source: citt_decision (AP-2018-004)

[19]Finally, the Tribunal must determine the proper tariff item classification. 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...

Source: citt_decision (AP-2018-004)

[9].The Supreme Court of Canada stated inIgloo Vikskiat para. 8 that, while“the Explanatory Notes . . . are not binding, they must be at least considered in determining the classifications of goods imported into Canada.”See alsoCanada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131, at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas...

Source: citt_decision (AP-2018-004)

Oceaneering submitted that the goods in issue are not vessels of heading No. 89.05, in light of the ordinary meaning of the term “vessel”—i.e. “ship”—and the types of vessels described in the explanatory notes to that heading.Oceaneering submitted that vessels are distinguishable from other floating structures covered by Chapter 89 and, therefore, the fact that such other floating structures...

Source: citt_decision (AP-2012-017)