Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.

As mentioned in GIR 2(a), any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. In accordance with the Tribunal decision and GIR 2(a), the rattan frame has the essential character of a seat of...

Source: advance_ruling (8000005216)

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 (8000005475)

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) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule (GIR) 1 directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C- 2018-004424)

for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Massage Chairs are not specifically covered in the Nomenclature. These goods merit consideration under heading 94.01, as seats and heading 90.19, as massage apparatus. The Explanatory Note to heading 94.01 states that "Subject to the exclusions mentioned...

Source: advance_ruling (C-2018-000158)

Seats (other than those of heading9402), whether or not convertible into beds, and parts thereofThis heading includes sets of a table and chairs, where the table is designed for other purposes than dining while sitting on the seats (chairs, stools, deck-chairs, armchairs, couches etc.). Generally, these tables are too small for dining and they are inferior to the seats e.g. in size....

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

Seats of a kind used for aircraft Seats of this subheading are usually manufactured from light but hard-wearing materials (for example, duralumin). In most cases, they can be distinguished from seats intended for other means of transport by differences in their construction (adjustable position, special means for fixing to the floor or walls, safety belts or places provided for their...

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

Of seats of a kind used for aircraft This subheading does not cover hydraulic positioning and locking actuators used to adjust the position of seats for the crew of aircraft (subheading 8412 21 20 or 8412 21 80 ).

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

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

Source: citt_decision (AP-2019-006)

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

Source: citt_decision (AP-2019-006)

[14]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. As the Supreme Court of Canada indicated inIgloo Vikski, it is “only...

Source: citt_decision (AP-2019-006)