Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.

05, it must be excluded from every possible heading where it might be classified. As the article is described as being a Class 2 laser product, we must examine heading 90.13. This heading provides for, among other articles, "lasers, other than laser diodes". The Explanatory Notes to Heading 90.13, Note (2) indicate that this heading includes: • Lasers. "These produce or amplify...

Source: advance_ruling (C-2015-000282)

Heading 90.13 provides for, among other articles, "lasers, other than laser diodes". The Explanatory Notes to heading 90.13 provides examples of goods which are included in the heading. Item (2) refers to lasers and reads as follows: • "Lasers. These produce or amplify electro-magnetic radiation in the wavelength range between 1 nanometre and 1 millimetre (ultra-violet, visible light and...

Source: advance_ruling (C-2015-001424)

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter

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

Other This subheading includes magnifying screens for television sets, consisting of an optical element (Fresnel lens) of plastics, a frame and a system of metal rods specially designed to fix the screen in front of the television set.

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

HBC IMPORTS C/O ZELLERS INC.v.PRESIDENT OF THE CANADA BORDER SERVICES AGENCYAppeal No. AP-2011-018Decision issuedWednesday, April 11, 2012Reasons issuedFriday, April 13, 2012 TABLE OF CONTENTS DECISIONSTATEMENT OF REASONSSTATUTORY FRAMEWORKRELEVANT CLASSIFICATION PROVISIONSTerms of the HeadingsRelative Section and Chapter NotesExplanatory NotesPOSITIONS OF PARTIESHBCCBSAANALYSISIs the Good...

Source: citt_decision (AP-2011-018)

6. The Tribunal determines the proper tariff classification of goods in accordance with prescribed interpretative rules. 7. Subsection 10(1) of theCustoms Tariffprovides that the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with theGeneral Rules for the Interpretation of the Harmonized System6and theCanadian Rules7set out...

Source: citt_decision (AP-2011-018)

22. HBC submitted that the good in issue is classifiable in heading No. 95.03 as other toys on the basis of Rule 1 of theGeneral Rules. 23. HBC pointed out that heading No. 95.06 contains the proviso “not specified or included elsewhere in this Chapter”. According to HBC, the good in issue is a toy within the terms of heading No. 95.03 and is therefore excluded from heading No. 95.06. 24....

Source: citt_decision (AP-2011-018)

29. HBC also pointed to the wording of the marketing materials, which describe the good in issue as being “for action-packed fun”, “1 rider action and fun” and “head first (prone) riding for advanced fun”.21HBC submitted that certain sleds are commonly referred to as snow toys, winter toys or simply toys.22 30. Finally, while HBC conceded that theExplanatory Notesto heading No. 95.06 imply...

Source: citt_decision (AP-2011-018)

46. If amusement or play value, alone, were sufficient, all kinds of articles and equipment for sport and games would necessarily be classified as “toys”per se, when clearly this was not the intention of Parliament as demonstrated by,inter alia, the express terms of heading No. 95.06. 47. According to note (D) of theExplanatory Notesto heading No. 95.03, toys are “. . . intended essentially...

Source: citt_decision (AP-2011-018)

67. Note (B)(14) of theExplanatory Notesto heading No. 95.06 adds that this heading covers “. . . bobsleighs (bobsleds), lugesand similar non-motorised vehicles for sliding on snow or ice” [emphasis added]. While note (B)(14) omits the word “toboggan”, the Tribunal observes that the French version also includes the word “luges” and that this translates back into English as meaning a “toboggan,...

Source: citt_decision (AP-2011-018)