Appeal No. AP-2000-056
21 February 2002
Appeal No. AP-2000-056
This is an appeal under section 67 of the Customs Act from three decisions of the Commissioner of the Canada Customs and Revenue Agency dated December 6, 2000, made pursuant to subsection 60(4) of the Customs Act. The goods in issue are multi-driver and bit sets and screwdriver sets. The issue in this appeal is whether the goods in issue are properly classified under tariff item No. 8205.40.00 as screwdrivers, as determined by the respondent, or should be classified under tariff item No. 8207.90.90 as other interchangeable tools or under tariff item No. 8466.10.00 as tool holders, as claimed by the appellant.
HELD:
The appeal is allowed. The Tribunal finds that the goods in issue are not classifiable pursuant to Rule 1 of the General Rules for the Interpretation of the Harmonized System as screwdrivers in heading No. 82.05. While the Tribunal acknowledges that this heading covers screwdrivers and that, once assembled, the goods in issue become screwdrivers, it is of the view that the goods in issue consist of two articles that are each classifiable in different headings.
The Tribunal is of the view that Rule 3 (a) of the General Rules for the Interpretation of the Harmonized System does not guide classification of the goods in issue. The Tribunal is convinced that the goods in issue constitute sets put up for retail sale. Given that two headings, heading Nos. 82.07 and 84.66, each refer to part only of the items in the sets, those headings are, therefore, to be regarded as equally specific in relation to the goods in issue. Accordingly, the Tribunal gives regard to Rule 3 (b). The Tribunal is of the view that, in the present case, the essential character of the sets is given by the screwdriver bits. The Tribunal finds that the multi-driver and bit set comprises 17 bits and that the screwdriver set comprises 28 bits, which account for the majority of the components of the sets. Also, the Tribunal is of the opinion that the screwdriver bits are the components that confer to the sets their broad functionality and adaptability and that give the consumer the ability to work with a wide range of screws. The Tribunal finds that the goods in issue should be classified under tariff item No. 8207.90.90.
This appeal is available on the CITT web site at the following address:
http://www.citt-tcce.gc.ca/appeals/decision/ap2a056e/ap2a056e.htm