Appeal No. AP-2001-071
25 November 2002
Appeal No. AP-2001-071
This is an appeal pursuant to section 67 of the Customs Act from several decisions of the Commissioner of the Canada Customs and Revenue Agency dated October 1, 2001, made pursuant to subsection 60(4) of the Customs Act. The goods in issue are conductor rails and were imported on various dates during 2000.
The issue in this appeal is whether the goods in issue are properly classified under tariff item No. 7616.99.90 as other articles of aluminum, as determined by the respondent, or should be classified under tariff item No. 8544.51.90 as other insulated electric conductors, as claimed by the appellant.
HELD:
The appeal is allowed. The Tribunal must classify the goods in issue according to Rule 1 of the General Rules for the Interpretation of the Harmonized System and must determine their classification according to the terms of the headings and any relative Section or Chapter Notes. As none of the insulating substances or devices put forward by the appellant would qualify the goods in issue as insulated goods, the Tribunal does not consider the goods in issue to be insulated electric conductors and, therefore, cannot classify them in heading No. 85.44. Regarding heading No. 76.16, since it has a residual character, before determining whether the goods in issue are classifiable in this heading, the Tribunal must ensure that they cannot be classified elsewhere in the nomenclature. After having looked at other alternative headings, the Tribunal is of the opinion that the goods in issue must be classified in heading No. 76.04, which covers aluminum bars, rods and profiles. The Tribunal finds that the goods in issue must be classified under tariff item No. 7604.29.20 as other worked aluminum bars, rods and profiles of aluminum alloys.
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