Parts and accessories of articles of headings 93.01 to 93.04.

Parts and accessories of articles of headings9301to9304

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

Of military weapons of heading9301 This subheading covers the parts referred to in the HS Explanatory Note to heading 9305 , (1) to (7), provided that, according to their type and manufacture, they are manifestly unsuitable for use as parts of hunting, sporting, target-shooting or other weapons of headings 9302 00 00 , 9303 and 9304 00 00 .

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

28. The CBSA submitted that the goods in issue meet all the requirements of the definition of the term “furniture” found in note (A) of theExplanatory Notesto Chapter 94, as they are (i) articles that can be moved from one place to another, (ii) placed on the floor or ground when used, (iii) used mainly with a utilitarian purpose (in which to sit babies), (iv) designed to furnish a residence...

Source: citt_decision (AP-2011-029)

[11]set out in the schedule.” 12. TheGeneral Rulescomprise six rules structured in sequence so that, if the classification of the goods cannot be determined in accordance with Rule 1, then regard must be had to Rule 2, and so on, until classification is completed.12 13. Rule 1 of theGeneral Rulesprovides as follows: 1. . . . classification shall be determined according to the terms of the...

Source: citt_decision (AP-2011-029)

GENERALThis Chapter covers,subjectto the exclusions listed in the Explanatory Notes to this Chapter:(1) All furniture and parts thereof (headings 94.01 to 94.03).. . .For the purposes of this Chapter, the term “furniture” means:(A) Any “movable” articles (not includedunder other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for...

Source: citt_decision (AP-2011-029)

TOYS, GAMES AND SPORTS REQUISITES;PARTS AND ACCESSORIES THEREOF 9503.00 Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds. 9503.00.90---Other 20. The relevantExplanatory Notesto Chapter 95 and heading No. 95.03 provide as follows: GENERALThis...

Source: citt_decision (AP-2011-029)

25. In addition, Elfe argued that the nomenclature clearly differentiates between swings and seats.21In this respect, it refers to the wording of note (B)(12) of theExplanatory Notesto heading No. 95.06, which provides for “[e]quipment of a kind used in children’s playgrounds (e.g.,swings. . .)” [emphasis added], and to theExplanatory Notesto heading No. 95.08,22which provide for various kinds...

Source: citt_decision (AP-2011-029)

33. As indicated above, the Tribunal must determine whether the goods in issue are properly classified in heading No. 94.01 as seats, as determined by the CBSA, or should be classified in heading No. 95.03 as toys, as claimed by Elfe. 34. The Tribunal observes that Chapter 94 covers all furniture and parts thereof (heading Nos. 94.01 to 94.03), with restrictions contained in note (A) of...

Source: citt_decision (AP-2011-029)

36. Therefore, the Tribunal will begin its analysis by determining whether the goods in issue are classifiable in heading No. 95.03 as other toys and whether that heading provides a more specific description of the goods of issue than heading No. 94.01. 37. In order to decide whether the goods in issue are classifiable in heading No. 95.03, the Tribunal must consider theExplanatory Notesto...

Source: citt_decision (AP-2011-029)

54. There are no chapter notes orExplanatory Notesthat define the term “seat”. Therefore, the Tribunal considered the ordinary meaning of that word. TheCanadian Oxford Dictionarydefines “seat” as follows: “a thing made or used for sitting on, such as a chair, stool, bench, etc.”60Similarly, theMerriam-Webster’s Collegiate Dictionarydefines a “seat” as follows: “a chair, stool, or bench...

Source: citt_decision (AP-2011-029)