Time switches with clock or watch movement or with synchronous motor. - Electro-mechanical irrigation controllers; Time switches for use in the manufacture of machinery or equipment

[64]The Tribunal agrees with the parties that the timers in issue are properly classified in heading 91.07. Indeed, the Explanatory Notes to that heading clearly indicate that the heading covers devices that“are mainly designed to make or break electric circuits automatically at given times”.

Source: citt_decision (AP-2019-023)

[65]Since heading 91.07 is not divided at the subheading level, only the issue of classification at the tariff item level remains. The Tribunal notes that classification opinions and explanatory notes do not apply to classification at this level. Moreover, there are no section, subheading or supplementary notes that apply to Chapter 91, and no chapter notes are relevant to this particular...

Source: citt_decision (AP-2019-023)