Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.

These tanks are manufactured with cooling coils which are thermal equipment. Therefore, per the terms of GIR 1, the Beer Serving Tanks submitted for review do not meet the terms of the heading. The Explanatory Note to heading 73.09 guides classification to heading 84.19 for containers insulated with double walls and circulating cooling fluid. Heading 84.19 provides for machinery for the...

Source: advance_ruling (2020-004459)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. 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)...

Source: advance_ruling (8000008954)