ATTORNEY GENERAL OF C - Cour suprême du Canada

Court File No. 36258

.... ··snPRNMKCOURT OF CANADA (ON APPEAL FROM THE FEDERAL COURT OF APPEAL)

BETWEEN:

ATTORNEY GENERAL OF CANADA

-and-

Applicant (Respondent) ·

IGLOO VIKSKI INC.

Respondent (Appellant)

REPLY TO THE RESPONSE TO THE APPLICATION FOR LEAVE TO APPEAL

(Pursuant to Rule 28 of the Rules of the Supreme Court of Canada)

Department of Justice Canada 284 Wellington Street, TSA-6 Ottawa, Ontario KIA OH8 Per: Luc Vaillancourt Tel.: 613-946-3837 Fax: 613-946-2777 Email: luc. vaillancourt@justice. gc. ca

Counsel for the Applicant Attorney General ofCanada

Christopher Rupar Department of Justice Canada 50 O'Connor Street 5th Floor, Room 557 Ottawa, Ontario KIA OH8 Tel.: 613-670-6290 Fax:613-954-1920 Email: [email protected]

Agent for the Applicant Attorney General of Canada

ORIGINAL TO: THE REGISTRAR

COPY TO:

LAPOINTE ROSENSTEIN MARCHAND MELAN<;ON, L.L.P. Per: Michael Kaylor 1250 Rene-Levesque Boulevard West, Suite 1400 Montreal, Quebec H3B 5E9 Tel.: 1-514-925-6337 Fax: 1-514-925-5037 Email: [email protected]

Counsel for the Respondent Igloo Vikski Inc.

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TABLE OF CONTENTS

TAB PAGE

REPLY TO THE RESPONSE TO THE APPLICATION FOR LEAVE TO APPEAL .......................................... 1 .................... 0 1

A. The Supreme Court of Canada is the proper forum to decide the classification of imported goods into Canada ................................................................................................................... 01

B. Canada strives to classify imported goods in compliance with the World Customs Organisation's interpretative tools ................................................... .................... 02

C. Canada must respect its tariff elimination commitments made under the Canada-United States Free Trade Agreement ................................................................. ' .............. 04

ANNEX ....................................................................................................... 2

Customs Act, R.S.C., 1985, c. 1 (2nd Supp.), sections 67 and 68 .......................................................................................................... A .................... 06

Excerpts from the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System, third edition (2012), as amended by Supplement No. 4, December 2013, published by the World Customs Organization ................................................................................................ B .................... 1 0

Recommendation of the Customs Co-Operation Council on the Application of Harmonized System Committee Decisions, dated June 30, 200 1 ................................................................... C .................... 33

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Court File No. 36258

· SUPREME COURT OF CANADA (ON APPEAL FROM THE FEDERAL COURT OF APPEAL)

BETWEEN:

ATTORNEY GENERAL OF CANADA

-and-

IGLOO VIKSKI INC.

REPLY TO THE RESPONSE TO THE APPLICATION FOR LEAVE TO APPEAL

1. Three points raised in the Respondent's Response warrant a reply.

Applicant (Respondent)

Respondent (Appellant)

A. The Supreme Court of Canada is the proper forum to decide the classification

of imported goods into Canada

2. Contrary to the Respondent's allegation at paragraphs 40 to 46 of its Response,

the World Customs Organisation ("WCO") is not the proper forum to address the

uncertainty that now prevails in Canada's domestic law as a result of the Federal

Court of Appeal decision in Igloo Vikski1•

Igloo Vikski Inc. v. Canada (Border Services Agency), 2014 FCA 266 ("Igloo Vikskt').

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3. Parliament gave exclusive jurisdiction to the Canadian International Trade

Tribunal to decide challenges to the classification of imported goods, whose

decisions are subject to appeals before the Federal Court of Appeaf and,

ultimately, the Supreme Court of Canada.

4. The WCO, through its Harmonized System Committee ("Committee"), can only

assist member countries, like Canada, to settle disputes between themselves

concerning the interpretation or application of the Harmonized Commodity

Description and Coding System. 3

5. Even if the WCO were to settle a classification dispute between Canada and

another member country, Canada's domestic law would remain unchanged and

Igloo Vikski would still apply to the classification of a significant number of

imported goods.

B. Canada strives to classify imported goods in compliance with the World

Customs Organisation's interpretative tools

6. Contrary to the Respondent's suggestion at paragraphs 47 to 51 of its Response,

Canada does not classify goods differently than directed by the WCO, save for

very fact specific and rare instances when bound by Canadian jurisprudence.

Customs Act, R.S.C., 1985, c. 1 (2th Supp.), sections 67 and 68, Annex to the Reply to the Response to the Application for Leave to Appeal ("Reply") at TAB A. See Article 10 of the International Convention on the Harmonized Commodity Description and Coding System, Affidavit of Grant Tebbutt sworn on January 14, 2015, at Exhibit B.

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7. The WCO provides to member countries practical means of attaining the highest

-possible degree of harmony and uniformity regarding customs matters.4 Such

practical means include the General Rules for the Interpretation of the

Harmonized System ("Rules") and supporting tools like the Explanatory Notes to

the Harmonized Commodity Description and Coding System ("Explanatory

Notes") and the Compendium of Classification Opinions to the Harmonized

Commodity Description and Coding System ("WCO's Opinions").

8. While the Rules are legally binding in Canada, the Explanatory Notes and the

WCO's Opinions are not; they should nonetheless be respected unless there is a

sound reason to do otherwise.5 Of note, when Rules are provided in th~ WCO's

Opinions for the classification of imported goods, the WCO always starts

classification pursuant to Rule 1 and if, and only if, necessary, continues pursuant

to the other Rules.

9. Canada classifies all imported goods in accordance with the Rules. It also strives

to classify all goods in compliance with the Explanatory Notes and the WCO's

Opinions. However, Canada is not always able to do so in very specific cases due

to Canadian jurisprudence, such as the example provided by the Respondent. In

those rare instances, Canada has to notify the WCO of its inability to comply with

the WCO's Opinions.6

4 Excerpts from the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System, third edition (2012), as amended by Supplement No.4, December 2013, published by the WCO, which describes the functions of the Customs Co-operation Council, also known as the WCO, Annex to the Reply at TAB B. Customs Tariff, S.C. 1997, c. 36, sections 10 and 11, Part VII of the Memorandum of Argument filed in support of the Notice of Application for Leave to Appeal at Tab D. Section 10 provides that imported goods must be classified in accordance with the Rules, whereas section 11 provides that "regard shall be had" to the Explanatory Notes and the WCO's Opinions. The Federal Court of Appeal in Canada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131, at paragraph 13, interpreted the terms "regard shall be had" to mean "should be respected unless there is a sound reason to do otherwise". · Recommendation of the Customs Co-Operation Council on the Application of Harmonized System Committee Decisions, dated June 30, 2001, Annex to the Reply at TAB C. The Harmonized System Committee Decisions become WCO's Opinions once approved by the Customs Co-operation Council.

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10. ·- In contrast, Igloo Vikski is not restricted to the classification of hockey gloves

alone. It dramatically modifies how the Rules are applied to the classification of a

significant number of imported goods. If the Federal Court of Appeal decision is

left to stand, Canada will be forced to misapply the Rules on a large scale.

C. Canada must respect its tariff elimination commitments made under the

Canada-United States Free Trade Agreement

11. Contrary to the Respondent's allegation at paragraphs 52 to 55 of its Response,

Canada is still bound, on the whole, by its tariff elimination commitments

pursuant to the Canada-United States Free Trade Agreement ("CUSFTA"),

including the acceleration of tariff elimination implemented by Orders-in-Council.

These commitments cover numerous listed goods, including hockey gloves like

those at issue.

12. Although the operation of CUSFTA is currently suspended while the North

American Free Trade Agreement ("NAFTA") is in force, NAFTA incorporates

the tariff elimination commitments from CUSFT A, save for specific exceptions.

Therefore, the commitments made pursuant to CUSFT A, including those

implemented by Orders-in-Council, continue to apply to most traded goods

between Canada and the United States under NAFTA.7

7 Paragraph 2 of Article 302 of NAFTA provides that "[e]xcept as otherwise provided in this Agreement, each Party shall progressively eliminate its customs duties on originating goods in accordance with its Schedule to Annex 302.2". Paragraph 4 of Annex 302.2 ofNAFTA provides that, for goods imported from the United States, "Canada shall apply a rate of customs duty no higher than the rate applicable under the staging category set out for an item in Annex 40 1.2, as amended, of the Canada-United States Free Trade Agreement which Annex is· hereby incorporated into· and made a part of this Agreement[ ... ]". The full text ofNAFTA is reproduced on the web site ofthe NAFTA Secretariat at: https:/ /www.nafta-sec-alena.org/Home/Legal-Texts/North-American-Free-TradeAgreement.

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13. Compliance with the acceleration of tariff elimination commitments implemented

by Orders-in-Council pursuant to CUSFTA is but one illustration of Canada's

international trade obligations put at risk by Igloo Vikski. This risk will continue

to exist under Canada's other free trade agreements currently in force and the

multilateral General Agreement on Tariffs and Trade, 1994.'

ALL OF WHICH IS RESPECTFULLY SUBMITTED.

Department of Justice Canada 284 Wellington Street, TSA-6 Ottawa, Ontario KIA OH8 Per: Luc Vaillancourt Tel.: 613-946-3837 Fax: 613-946-2777 Email: [email protected]

Counsel for the Applicant Attorney General of Canada

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CANADA

CON SO LID A TION CODIFICATION

Customs Act Loi sur les douanes

R.S.C. 1985, c. I (2nd Supp.) S.R.C. 1985, ch. 1 (2' suppl.).

NOTE NOTE

[1986. c. I, assented to 13th Februmy, 1986] [ 1986, ch. I, sanctionm! le 13 jevrier /986]

Current to February 4, 2015

Last amended on January 1, 2015

Published by the Minister of Justice at the following address: http://laws-Jois.justice.gc.ca

A jour au 4 fevrier 2015

Derniere modification le l janvier 2015

Publie par le ministre de Ia Justice a l'adresse suivante: http://lois-laws.justice.gc.ca

Published consolidation is evidence

Inconsislcncies in Acts

OFFICIAL STATUS OF CONSOLIDATIONS

Subsections 31 (1) and (2) of the Legislation Revision and Consolidation Act, in force on June I, 2009, provide as follows:

31. (I) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown.

(2) In the event of an inconsistency between a consolidated statute published by the Minister under this Act and the original statute or a subsequent amendment as certified by the Clerk of the Parliaments under the Publication of Statutes Act, the original statute or amendment prevails to the extent of the inconsistency.

NOTE

This consolidation is current to February 4, 2015. The last amendments came into force on January I, 2015. Any amendments that were not in force as of February 4, 2015 are set out at the end of this document under the heading "Amendments Not in Force".

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CARACTERE OFFICIEL DES CODJFICA TIONS

Les paragraphes 31 (1) et (2) de Ia Loi sur Ia revision et Ia cod[ficalion des textes tegislatifs, en vigueur le I er juin 2009, prevoient ce qui suit:

31. ( l) Tout excmplaire d'une loi codifiee ou d'un reglement codifie, publie par le ministre en vertu de Ia presente loi sur support papier ou sur support electronique, fait foi de certe loi ou de ce reglement et de son contemt. Tout exemplaire donne comme public par le ministre est repute avoir ete ainsi publie, sauf preuve contraire.

(2) Les dispositions de Ia loi d'origine avec ses rnodilications subsequentes par le greffier des Parlements en vertu de Ia Loi sur Ia publication des lois l'empotient sur les dispositions incompatibles de Ia loi codifiee publiee par le ministre en vertu de Ia presente loi.

NOTE

Cette codification est a jour au 4 1evrier 2015. Les dernieres modifications sont entrees en vigueur le I janvier 2015. Toutes modifications qui n'etaient pas en vigueur au 4 fevrier 2015 sont enoncees a Ia fin de ce document sous le titre « Modifications non en vigueur >>.

Codifications comme Clement de preuve

IncompatibilitC -lois

Appeal to the · Canadian lntcntational Trade Tribtuml

Publication of notice of appeal

Judicial review

Extension of time to appeal

Reasons

How application made

Conditions for granting application

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Customs-- Februmy 4, 2015

Appeals and References

67. (1) A person -aggrieved -by a decision of the President made under section 60 or 61 may appeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the President and the Canadian fntemational Trade Tribunal within ninety days after the time notice of the decision was given.

(2) Before making a decision under this section, the Canadian International Trade Tribunal shall provide for a hearing and shall publish a notice thereof in the Canada Gazette at least twenty-one days prior to the day of the hearing, and any person who, on or before the day of the hearing, enters an appearance with the Canadian International Trade Tribunal may be heard on the appeal.

(3) On an appeal under subsection (1 ), the Canadian International Trade Tribunal may make such order, finding or declaration as the nature of the matter may require, and an order, finding or declaration made under this section is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 68.

R.S., 1985, c. I (2nd Supp.), s. 67, c. 47 (4th Supp.), s. 52; 1997, c. 36, s. 169; 1999, c. 17. s. 127; 2001, c. 25, s. 48(F);2005,c.38,s.85;2014,c.20,s.446.

67.1 (1) If no notice of appeal has been filed within the time set out in section 67, a person may make an application to the Canadian International Trade Tribunal for an order extending the time within which a notice of appeal may be filed, and the Tribunal may make an order extending the time for appealing and may impose any tem1s that it considers just.

(2) The application must set out the reasons why the notice of appeal was not filed on time.

(3) The application must be made by filing with the President and the Canadian lntenmtional Trade Tribunal the application accompanied by the notice of appeal.

( 4) No order may be made under this section unless

(a) the application is made within one year after the expiry of the time set out in section 67;and

Appels et recours

-61. (1) Toute personne- qui s'estime -lesee par une decision du president rendue conformement aux articles 60 ou 61 peut en interjeter appel devant le Tribunal canadien du commerce exterieur en deposant par ecrit un avis d'appel aupres du president et du Tribunal dans les quatre-vingt-dix jours suivant Ia notification de I 'avis de decision.

(2) Avant de se prononcer sur l'appel prevu par le present article, le Tribunal canadien du commerce exterieur tient une audience sur preavis d'au moins vingt et un jourspublie dans Ia Gazette du Canada, et toute personne peut etre entendue a l'appel si, au plus tard le jour de !'audience, elle a remis un acte de comparution au Tribunal.

(3) Le Tribunal canadien du commerce exterieur peut statuer sur l'appel prevu au paragraphe (l ), selon Ia nature de I' espece, par ordonnance, constatation ou declaration, celles-ci n'etant susceptibles de recours, de restriction, d'interdiction, d'annulation, de rejet ou de toute autre forme d'intervention qtw dans Ia mesure et selon les modalites prevues a !'article 68.

L.R. ( 1985), ch. I (2" suppl.), art. 67, ch. 4 7 ( 4' suppl.), art. 52; !997, ch. 36, art. 169; 1999, ch. 17, art. 127; 2001, ch. 25, art. 48(F); 2005, ch. 38, art. 85; 2014, ch. 20. art. 446.

67.1 ( 1) La personne qui n' a pas interjete appel dans le delai prevu a !'article 67 peut presenter au Tribunal canadien du commerce exterieur une demande de prorogation du delai pour inte1:jeter appel. Le tribunal peut faire droit a Ia demande et imposer les conditions qu'il estime justes.

(2) La demande de prorogation enonce Ies raisons pour Iesquelles !'avis d'appel n'a ·pas ete depose dans le delai prevu.

(3) La demande de prorogation se fait par depot, aupres du president et du Tribunal canadien du commerce exterieur, de Ia demande et de !'avis d'appel.

(4) II n'est fait droit a Ia demande de prorogation que si les conditions suivantes sont reunies:

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.">ppel devant lc Tribunal canadien du commerce cxtCrieur

Publication de !'avis d'appel

Recours judiciaire

Prorogation du delai d'appel

Motifs de In demande

Modalitcs

Conditiqns d•accer}wtion dt! Ia denltmde

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Douanes --- 4 fevrier 2015

Appeal to Federal Court

(b) the person making the application demonstrates_ that

(i) within the time set out in section 67 for appealing, the person was unable to act or to give a mandate to act in th'e person's name or the person had a bona fide intention to appeal,

(ii) it would be just and equitable to grant the application;

(iii) the application was made as soon as circumstances permitted, and

(iv) there are reasonable grounds for the appeal.

2001,c.25,s.49;2005,c. 38,s.85;2014,c. 20,s.446.

68. (1) Any of the parties to an appeal un-der section 67, namely,

(a) the person who appealed,

(b) the President, or

(c) any person who entered an appearance in accordance with subsection 67(2),

may, within ninety days after the date a decision is made under section 67, appeal therefrom to the Federal Court of Appeal on any question of law.

Disposition of (2) The Federal Court of Appeal may dis-appeal pose of an appeal by making such order or find

ing as the nature of the matter may require or by referring the matter back to the Canadian International Trade Tribunal for re-hearing.

R.S., 1985, c. 1 {2nd Supp.), s. 68, c. 47 (4th Supp.), s. 52; 1995, c. 41, s. 20; 1999, c. 17, s. 127; 2005, c. 38, s. 85.

Refund pending 69. (1) Where an appeal is taken under sec-appeal tion 67 or 68 in respect of goods and the person

who appeals has paid any amount as duties and interest in respect of the goods, the person shall, on giving security satisfactory to the Minister in respect of the unpaid portion of the duties and interest owing in respect of the goods and the whole or any portion of the amount paid as duties and interest (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in respect of the goods, be given a refund of the whole or any portion of the

a) Ia demande est presentee dans l'annee suivant !'expiration du delai d'app.el prevtt aI' article 67;

b) !'auteur de Ia demande etablit ce qui suit:

(i) au cours du delai d'appel prevu a !'article 67, il n'a pu ni agir ni mandater quelqu'un pour agir en son nom, ou il avait veritablement !'intention d'inte1jeter appel,

(ii) il serait juste et equitable de faire droit a Ia demande,

(iii) Ia demande a ete presentee des que possible,

(iv) l'appel est fonde sur des motifs raisonnables.

2001, ch. 25, art. 49; 2005, ch. 38, art. 85; 2014, ch. 20, art. 446.

68. (1) La decision sur l'appel prevu a I' article 67 est, dans les quatre-vingt-dix jours suivant Ia date ou elle est rendue, susceptible de recours devant Ia Cour d'appel federale sur tout point de droit, de Ia part de toute partie a l'appel, a savoir :

a) l'appelant;

b) le president;

c) quiconque a remis l'acte de comparution vise au paragraphe 67(2).

(2) LaCour d'appel federale peut statuer sur le recours, scion Ia nature de l'espece, par ordonnance ou constatation, ou renvoyer !'affaire au Tribunal canadien du commerce exterieur pour une nouvelle audience.

L.R. (1985), ch. 1 (2' suppl.), art. 68, ch. 47 (4' suppl.), art. 52; 1995, ch. 41, art. 20; 1999, ch. 17, art. 127; 2005, ch. 38, art. 85.

69. (I) La personne qui interjette appel, en vertu des articles 67 ou 68, d'une decision portant sur des marchandises, apres avoir verse une somme a titre de droits et d'interets sur celles-ci, et qui donne Ia garantie, jugee satisfaisante par le ministre, du versement de !a partie impayee des droits et interets dus sur les marchandises et de tout ou partie de Ia somme versee a titre de droits et d'interets (sauf les interets payes en raison du non-paiement de droits dans le delai prevu au paragraphe 32(5) ou a !'article 33) sur les marchandises, est remboursee de tout ou partie de Ia somme versee pour laquelle Ia garantie a ete donnee.

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Recours devant Ia Cour d'appel fcderale

Issue du recours

Retubourscmcnt en cas d'appel

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Compendium of Classification Opinions

HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM

THIRD EDITION (2012) as amended by Supplement No. 1, June 2012; Supplement No.2, December 2012; Supplement No.3, June 2013

Supplement No. 4, December 2013.

The Customs Co-operation Council *(1) (C. C. C.) was established by a Convention signed in

Brussels on 15th December 1950.

Under the terms of that Convention, thefunctions of the Council are:

(a) To study all questions relating to co-operation in customs matters.

(b) To examine the technical aspects, as well as the economic factors related thereto, of customs systems with a view to proposing to its Members practical means of attaining the highest possible degree of harmony and uniformity.

(c) To prepare draft Conventions and amendments to Conventions and to recommend their adoption by interested Governments.

(d) To make recommendations to ensure the uniform interpretation and application of the Conventions concluded as a result of its work as well as those concerning the Nomenclature for the Classification of Goods in Customs Tartlfs and the Valuation o.fGoods.for Customs Purposes and, to this end, to perform such functions as may be expressly assigned to it in those Conventions in accordance with the provisions thereof

(e) To make recommendations, in a conciliatory capacity, for the settlement of disputes concerning the interpretation or application ofthe Conventions referred to in paragraph (d) above.

(f) To ensure the circulation of information regarding customs regulations and procedures.

(g) On its own initiative or on request, to fitrnish to interested Governments information or advice on customs matters within the general purposes of the present Convention and to

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make recommendations thereon.

(h) To co-operate with other inter-governmental organisations as regards matters within its competence.

The Council possesses juridical personality.

INTRODUCTION

This Compendium consists of a list, set out in the order of the headings and subheadings of the Harmonized Commodity Description and Coding System (Hannonized System), of the Classification Opinions adopted by the Customs Co-operation Council.

"Pictures, drawings, or photographs in this Compendium are provided for illustrative purposes only."

Within any one Harmonized System heading or subheading, the Classification Opinions are listed in chronological order of their adoption by the Council.

Abbreviations :

In addition to the abbreviations used in the Explanatory Notes to the Harmonized System (see page II ofVolume 1), the following are used:

Ch.

Chapter

GIR

General Rules for the Interpretation of the Harmonized System (General Interpretative Rules)

h

hour

HP

horse power

IU

International Units

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M

molar

PVC

poly( vinyl chloride)

Sect.

Section


1 2

3

-190220.

1 3

1

Preparatiooconsistingofpasta stuffed with shrimps (wontons) and soup concentrate. The preparation is frozen and put up in a plastic bowl for retail sale. Before consumption, after adding water, it has to be re-heated m a m1crowave oven.

Application of GIRs 1 and 6.

Adoption : 2012

2. Set consisting of pasta stuffed with shrimps (wontons) and a sachet of soup in powder fonn. The set is frozen and put up in a paper container for retail sale. Before consumption, after mixing the soup powder with water, the wantons have to be cooked in the soup before serving.

Application of GIRs 1, 2 (b), 3 (b) and 6.

Adoption : 2012


2193.90 -1.

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1

'~Trasi'~ or«Btachan~', used exclusively for seasoning certain orientaldishes, obtained from fish and cmstaceans (singly or intermixed), put up as a paste which, because of the degree of decomposition which occurs during manufacture, has lost the character of products of headings 16.04 and 16.05.

Adoption : 1960

2. Composite flavourings, being mixtures, standardized to a constant flavouring power, of:

(i) a total extract of a spice of Ch. 9 or of another aromatic vegetable substance (e.g., of heading 07.12 or Ch. 12), and

(ii) a base appropriate to the end use (salt, glucose, cereal flour, powdered msk, etc.),

used, like spices or condiments, to enhance the taste of food preparations.

Adoption: 1968

3. Mint sauce, in the form of a dark green thick suspension containing a substantial amount of finely chopped mint leaves, composed of reconstituted mint, vinegar, sugar, salt, stabiliser (xanthan gum), copper chlorophyllin, riboflavin (colouring) and water. It is put up in glass containers and is recommended to be served with lamb or vegetables, as presented or after dilution with the addition of vinegar and sugar.

Adoption : 1999

4. Oriental sweet and sour sauce, in the form of a reddish suspension containing visible pieces (1 to 2 em in length and 0.5 to 1 em in width) of vegetables (about 26%: red peppers, onion, carrots and green peppers) and fruit (about 7%: pineapple), sugar, vinegar, tomato puree, modified starch, white wine, salt, herbs and spices (including garlic and ginger), . stabiliser (xanthan gum), soy sauce and water. It is put up in glass containers (e.g., 525 g) and is recommended to be added to strips of cooked chicken and heated together with the chicken.

Application of GIR 1.

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Adoption : 2000

5. A composite good consisting of a selection of spices, seeds, herbs, fruit, salt and seasonings, put up in hourglass-shaped glass bottles, each containing two different products. The bottles are presented in a specially designed frame of metal. Each of the products making up the contents of a glass bottle is layered so that the bottom product cannot be accessed without first removing the top product and does not combine with the other product, either due to the hourglass shape of the bottles, which prevents the products from mixing, or because of the size of the particles of some products, such as whole bay leaves or cinnamon bundles. The products presented in each separate bottle are respectively composed of the following:

rosemary and a seasoning composed of dry herb resembling parsley, sesame seeds and crushed chilli pepper;

black pepper corns and crushed chilli pepper;

sliced dried apples and bundles of cinnamon;

whole bay leaves and a seasoning composed of sesame seeds, mustard seeds and crushed chilli pepper;

sea salt (in large grains) and a seasoning composed of ground black pepper and salt (in regular crystals); .

dry broken onion and cumin seeds;

whole chilli pepper and coriander seeds;

anise seeds and a seasoning composed of ground paprika with salt.

Application ofGIRs 1, 2 (b), 3 (b) and 6.


2209.00

1 6

1. - A selection ofvegetable oil, vinegar-and an oil and vinegar combination, each with added ingredients, in separate hourglass-shaped glass bottles, presented together on a specially designed frame of metal (a stand) and put up in a set for retail sale. Each bottle is a composite good and contains one of the following three product combinations :

- "Canola" oH (low erucic acid rape oil), chilli pepper and black pepper;

- "Canola" oil, balsamic vinegar, white vinegar and rosemary;

-white vinegar, chilli pepper, rosemary, apricots, salt, anti-oxidants and preservatives.

Application of GIRs 1, 3 (c) and 6.

Adoption : 2007

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Rreparation containing, besides numerous other secondary constituents, sodium pyrophosphate and triphosphate, an optical bleach, and a very small quantity of an anionic surface-active agent, for use in the manufacture of a washing pteparation, by adding, e.g., detetgents.

Adoption : 1969 + 1994

2. Combined emulsifier and stabiliser in the f01m of a powder, consisting mainly of a mixture of mono-, di- and tri-, fatty acid esters of glycerol (the triglyceride content of which is a residue of the manufactming process), sodium carboxymethylcellulose, guar gum, carrageenan, sodium alginate and locust bean gum, intended to be added in small proportions (less than 1 %) to ice cream and soft ice to improve the texture and consistency.

Adoption : 1992 + 1994

3. Antibiotic concentrate in the form of a white, micronised powder, containing nisin (an antibiotic) (approximately 2.3 %), 74% sodium chloride and 17% milk proteins (a residue from the manufacturing process of nisin), used in food manufacture to prevent the growth of bacteria.

Adoption : 1992 + 1994

4. Lipstick base not containing colouring matter or perfume, consisting of a homogenised mixture of certain ingredients, intended to be used, after the addition of colouring matter and perfume, for moulding into lipsticks.

Adoption : 1992 + 1994

5. Synthetic sodium aluminosilicates~ crystalline, whether or not having a constant ratio of elements, but containing binders.

Adoption : 1995

6. Synthetic calcium silicates, amorphous, having a random structure containing varying elemental ratios of calcium and silicon and whose composition cannot be defined by a constant ratio of elements.

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Adoption : 1995

7. Transdermal administration system, used as an alternative source of nicotine by smokers who are attempting to stop smoking, comprising (i) a transparent, external protective film of plastics to prevent leakage of the active substance (nicotine); (ii) a small reservoir from which nicotine is released by absorption through the skin into the circulatory system; (iii) a control membrane (permeable to the active ingredient) to permit a continuous and controlled release of nicotine entering the body; (iv) an adhesive contact permeable to the active ingredient, enabling absorption to start at the moment of application; and (v) a removable protective film which keeps the system closed and intact until the time of application.

Adoption : 1 997 + 1999

8. Natural calcium bentonite mixed with small amounts (1 % to 4 % by weight) of sodium carbonate (soda ash), which, when treated with water at the time of use, undergoes an ion-exchange transformation fi·om calcium bentonite to sodium bentonite, the latter being preferred for applications requiring high swelling capacity in water (e.g., oil-well drilling muds, cement slurries for oil-well casings, etc.).

Adoption : 1998

9. Disposable hand or foot warmer, comprising a porous, plastics-coated nonwoven sachet which contains, principally; iron powder, an oxidation catalyst, an oxidation promoter and moisture absorbents, and is packaged in an airtight wrapping. Upon contact with ambient air after removal of the exterior wrapping, the iron powder is steadily oxidised in a reaction which generates heat (exothermic reaction) over a period of 5 to 7 hours, for warming the hands or feet during cold-weather activities.

Application of GIR 1.

Adoption: 1999

10. Mixture of two types of bentonite clay, obtained through a patented process which involves blending magnesium and aluminium based clays in predetermined ratios, the addition of water to create a slurry, the


1 9

3

disintegration of the clays in a ball mill in order tar.emove some impurities, centrifugation to remove additional impurities and then drum-drying the mixture in order to obtain an end product with desirable properties that did not exist in the natural state.

Application of GIR 1 and Note 1 to Chapter 25.

Adoption : 2000

11. Bleach activator· in the form of granules, consisting of tetraacetylethylenediamine (> 90 % by weight) as the active component sodium carboxymethylcellulose (< & %) as the binding agent, inert pigment(< 0.5 %) for aesthetic reasons and water(< 2 %). The product is used in detergent formulations.


Adoption: 2001

12. Mixture of two inorganic oxides, obtained through a patented process which involves blending yttrium oxide and a small amount of another inorganic oxide (other than of rare-earth metal or of scandium) in predetermined ratios, briquetting or pelletising, sintering, milling and then sieving the mixture in order to obtain a powdered end product with desired physical properties (surface area, particle size, density and melting point) which is particularly suitable for specific use.

Application ofGIRs 1 (Note l (a) to Chapter 28) and 6.

Adoption: 2004

13. Liquid micronutrient preparation for plants, containing manganese (14 %), zinc (13 %); copper (0.75 %), water and trace amounts ofnitrogen and potassium. It is to be applied on the surface of seeds prior to planting, to

. assist in seed germination and growth in soils deficient in zinc, copper or manganese.

Application of GIRs l and 6.

Adoption : 2005


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4

14. - Emulsifier in the-form of a powder, consisting of diacetyl tartaric acid -ester ofvegetable mono- and diglycerides and tricalcium phosphate (10 %), intended to be used as volume improver in powdered bread preparations and flour mixes.


Adoption : 2007

15. Emulsifier in the form of a powder, consisting of diacety 1 tartaric acid ester ofmonoglycerides and calcium carbonate (20 %), intended to be used as volume improver in powdered bread preparations and flour mixes.


Adoption : 2007

16. Correction tape, being a writing or typewriting correction device, consisting of a plastic dispenser which contains a roll of correction ribbon on a supply reel and a take-up reel designed to take up expended ribbon.

The correction ribbon is composed of a white pigment coating film applied on the surface of the ribbon. The coating film is applied by pressing a transfer head protruding from the dispenser finnly against the surface of the part to be corrected and sliding it on the surface until the part is covered; then lifting the transfer head straight up.

Application of GIRs 1 (Note 3 (d) to Chapter 38) and 6.

Adoption : 2008

17. Liquid nutrient preparation for plants, presented in containers of20 litres as a water-soluble, dark brown liquid, containmg L-a amino acids

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5

(pr()line, glycine, alanipe~ ar-ginine) _(5 % by weight),_ water-soluble zinc (4.5% by weight), and water. It is based on organic molecules and is used in agriculture by either direct application to the soil or to the plant foliage, to replenish some essential amino acids and zinc in certain kinds of crops which can be depleted during adverse climatic conditions (e.g., drought, low temperatures, action of the wind) or during critical periods for crops (e.g., transplanting, start of fruit development).

Application of GIRs l and 6.

Adoption : 2009

18. Cartridge for an electronic cigarette, consisting of a plastic mouthpiece and a plastic tube containing an absorbing material saturated with a solution consisting of propylene glycol, glycerol, tobacco volatile oil, vanilla, menthol, linalool, 2,5-dimethylpyrazine and 2-acetylpyrazine. The cartridge is used in an electronic cigarette which heats and vaporises the solution in the cartridge to produce a vapour mist which is inhaled by the user of the cigarette.

Application of GIRs 1, 3 (b) and 6.

See also Opinions 3824.90120 and 8543.7015.


22

19. Cartridge for an electronic cigarette, consisting of a plastic mouthpiece and a plastic tube containing an absorbing material saturated with a solution consisting of propylene glycol, glycerol, nicotine and ethyl alcohol. The cartridge is used in an electronic cigarette which heats and vaporises the solution in the cartridge to produce a vapour mist which is inhaled by the user of the cigarette.



- - 4014.90 1.

23

Graduated droppertubes, made up of two different components fitted together for supplying products such as liquid phannaceuticals in measured doses. Such tubes are comprised of the following :

tubular dosage measure of transparent plastic material with a graduated scale from 0.25 to 1.0 mi. It is 5.8 em long, has different diameters at each end and weighs 1.1 g; and

cylindrical teat of vulcanised rubber other than hard rubber, weighing 2.4 g.

Application ofGIRs 1, 3 (c) and 6

Adoption : 2009


. ~04.91 1.

24

Protective seat·coverformotorvehides; ofknitted (pile) fabric (approximately one metre square) and trimmed with an elastic braid (8 mm wide), sewn on; it is fitted with eight attaclunent straps. The seat cover is intended to cover the seat bottom, seat back and possibly the headrest.

Adoption : 1997

2. Mosquito net of a warp knit fabric composed of polyester multifilaments (100 %), impregnated with an insecticide (55 mg/m2 ofdeltamethrin), which repels or kills mosquitos and other insects.


Adoption : 2012

Virtual Professional Library- Februmy 2015

-851~60 -1.

25

Domestic C60ker cemsi:sting of four gas burners with electronic lighter and · a gas convection oven, incorporating a stainless steel electric grill for limited cooking operations. The grill functions by means of an electrical resistor in the upper part of the oven.

Adoption : 2003

2. Electric household type machine for making bread (dimensions : approximately 36 x 22 x 27 em; weight: approximately 5.9 kg), consisting of a housing comprising a removable container ("bread pan,) in which the ingredients for bread dough can be mixed and baked. The bread pan has a rotating shaft for the removable kneading blade, which is connected to an electric motor once it is placed inside the machine. Electric heaters suuounding the container area are used to heat the ingredients to the proper temperature to make the dough, keep the dough at the correct temperature while it rises and bake the bread. The machine has automatic programmes (which can be operated from a control panel on top of the machine) for kneading and baking and for kneading only. In the latter case, the prepared dough can be taken out in order to be baked in another appliance.

Application of GIRs 1, 3 (c) and 6.

Adoption : 1999


26

2

A Kneading Blade

B Bread Pan

c Rotating Shaft for Kneading Blade

D Lid

E Window

F Steam Vent

G Control Panel


8543.70 -1.

27

. 1

ElectFoluminescent devices, generaHy in the- form of tapes, plates or panels, consisting essentially of:

(i) an electroluminescent crystalline substance (usually zinc sulphide) sandwiched between two layers of electrically conductive materials, one of which is transparent (plastics or special glass);

(ii) electricalleads;

(iii) two thin sheets, usually of plastics, sealing and protecting the whole;

when excited by an alternating current, these devices become luminescent over their whole surface and have many applications such as: background lighting, decoration, signalling, etc.

Adoption : 1966 + 1994 + 2007

2. Low-noise-block (LNB) down converter which is designed to be mounted on an aerial (dish) of a system for receiving satellite broadcasts and is used to amplify weak signals and convert frequencies from very high levels to levels within the VHF and UHF range.

Adoption : 1997

3. Remote control, which uses infra-red rays of a frequency exceeding 3,000 GHz (the upper limit for radio frequencies), to control (from a distance) a receiver of satellite television broadcasts in order to change channel or alter the rotation of the aeJial (dish) and the polarizer.

Adoption : 1997

4. System, consisting of a combination of machines, designed to record digital video images, create video effects, or edit and finalise video programmes for broadcasting. The system is capable of sending and receiving video signals. Inside the system, video "signals are converted into digital signals so that they can be processed by the central processing unit. The system consists of the following components :

(i) one central processing unit;

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2

(ii) ~two colour display units(monitors) (with a non-interlaced scannerfor displaying data, and an interlaced scanner for video presentations); one of these tmits shows digital operations conducted by the central processing unit and the other shows the final result;

(iii) input unit in the form of a keyboard;

(iv) 4 and 9Gb (gigabyte) magnetic hard disks;

(v) logging software;

(vi) video coprocessor board;

(vii) compression board;

(viii) DVE (Digital Video Effects) real-time board;

(ix) audiomedia II sound board;

(x) SCSI-II (Small Computer Systems Interface) accelerator board;

(xi) two amplified speakers.

Application of Note 4 to Section XVI and Note 5 (E) to Chapter 84.

Adoption : 1997

5. "Electronic cigarette", a battery-operated device in the shape of a round tube resembling a nonnal cigarette, measuring approximately 150 mm in length and 11 mm in diameter. When a user inhales through the device, air flow is detected by the air sensor, which activates an atomizer that heats and vaporises the liquid in the cartridge. This produces a vapour mist which is inhaled by the user.

The product is put up in a set for retail sale in a box together with a power cord, a charger and five spare cartridges.

Application ofGIRs 1, 3 (b) and 6.

Adoption: 2011


29

3

A Charger

B Power cable

c Cartridges (5 pes)

D Electronic cigarette

E Battery part

F Atomizing part

G Cartridge

Virtual Professional Libr(!ry- February 2015

8703.23-- -L

30

On-road or off-road motor vehicle with a minimum ground clearance of 22 em, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity of 2,960 cm3, two doors, with a tail -gate, two front bucket seats and foldaway rear seats. Itcan transport five people, including the driver, and has space at the back ofthe passenger compartment for transporting goods. The interior trimmings are similar to those found in other vehicles for the transport of persons. There are tlrree windows on each side and a rear window.

Adoption : 1990

2. Two-wheel-driven motor vehicle, with spark-ignition internal combustion piston engine of a cylinder capacity of 1,800 cc. The vehicle has two doors, two front seats, a non-collapsible rear bench for three persons in the passenger area (so-called double cab), and a well-finished interior (e.g., upholstered seats, decorative wall panels). The rear part, which is open and intended for the transport of cargo, is separated from the passenger area and has a drop-down tailgate. The total load capacity (persons, including the driver, and cargo) is 495 kg, with a cargo capacity estimated at approximately 145 kg. The g.v.w. (gross vehicle weight)of the vehicle is 1,566 kg.

Adoption : 1999

3. Motor vehicle components, presented together and unassembled, comprising all the components for the assembly of a complete four-wheeled motor car with a spark-ignition internal combustion reciprocating piston engine of a cylinder capacity of 2, 792 cc.

After the assembly of all components into a complete motor car, the following operations are carried.out : vehicle identification number fixation, brake system charging and bleeding air from brakes, charging of the steering booster system (power steering) and cooling and conditioning systems, headlights regulation, wheel geometry regulation (alignment), and regulation of brakes.

Application of GIRs 1, 2 (a) and 6.

Adoption: 2012


1.

31

1

Motorcycle comp{)nents, presented f{)geth-er and unassembled, belonging to the same model of motorcycle, consisting of the following :

- an instrument panel; -a spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity of 124.1 cc; - a frame body; - a fuel tank; - a harness wire; -a seat; - a steering ha,ndle pipe; - a headlight; - a front mudguard ; - a fork top bridge; - a set/starting motor; - two front fork tubes, right and left; - two rear cushions; - an exhaust silencer (muffler).

Application of GIRs l, 2 (a) and 6.

Virtual Professionaf Library - February 2015

9403.60 l.

32

Set consisting of asquare(16 x 76 em} solid hardwood table and two matching wooden chairs with plaid fabric cushion seat, put up in a single box for retail sale. The table and chairs are presented unassembled.

Application of GIRs l, 2 (a), 3 (c) and 6.

Adoption : 2007

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RECOMMENDATION OF THE CUSTOMS CO-OPERATION COUNCIL* ON THE APPUCATION OF HARMONIZED SYSTEM COMMITTEE DECISIONS (30 JUNE 2001)

THE CUSTOMS CO-OPERATION COUNCIL,

HAVING-REGARD to ArtiCie-s-6,-7 and 8 of the International Convention on the Harmonized Commodity Description and Coding System (hereinafter referred to as the Harmonized System Convention),

NOTING that Harmonized System Committee decisions cover the Explanatory Notes, Classification Opinions, other advice on the interpretation of the Hamonized System and recommendations to secure uniformity in the interpretation and application of the Harmonized System, prepared during a session of the Harmonized System Committee under the provisions of paragraph 1 of Article 7, as referred to in paragraph 2 of Article 8 of the Harmonized System Convention,

CONSIDERING that it is desirable to achieve greater transparency and uniformity regarding the application of these decisions, with a view to securing uniformity in the interpretation and application of the Harmonized System, while at the same time recognizing that application of these decisions may be subject to national legislative procedures,

RECOMMENDS that Member administrations and Contracting Parties to the Harmonized System Convention notify the Secretary General as soon as possible if they are not able to apply a Harmonized System Committee decision within twelve months·after such a decision is deemed to be approved by the Council in accordance with paragraph 2 of Article 8 of the Harmonized System Convention. Such notification should include information as to the decision(s) not applied, the specific reasons(s) for non-application and an indication as to when the decision could be applied. The Secretary General wiH transmit such notification to Member administrations and to Contracting Parties to the Harmonized System Convention,

and

ENCOURAGES Member administrations and Contracting Parties to the Harmonized System Convention to publish their classification decisions on the Internet so as to make them easily available.

* The Customs Co-operation Council is the official name of the World Customs Organization

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Documents

ATTORNEY GENERAL OF C - Cour suprême du Canada