Appeal No. AP-97-062

February 11, 1999

11 February 1999

Appeal No. AP-97-062

The goods in issue are various needlework kits which, at the time of entry, contained materials for stitchery and crafts to create decorative sacks or stockings or other decorations for Christmas. The issue in this appeal is whether the goods in issue are properly classified under tariff item No. 6308.00.00 as sets consisting of woven fabric and yarn, as determined by the respondent, or should be classified under tariff item No. 9505.10.00 as articles for Christmas festivities, as claimed by the appellant.

HELD:

The appeal is allowed. In the Tribunal's view, it is clear from the Agreed Statement of Facts that the goods in issue are needlework kits that contain materials which, when assembled, result in Christmas decorations, be they for hanging or placing on a tree or elsewhere or for other uses. Thus, when imported, the goods in issue have the character of unassembled festive articles for Christmas. Furthermore, the goods in issue are similar to those listed in the Explanatory Notes to the Harmonized Commodity Description and Coding System (the Explanatory Notes) to heading No. 95.05 and, in particular, to certain articles in paragraphs 1 and 2 of Note (A) of the Explanatory Notes to this heading, such as decorative articles for Christmas trees and Christmas stockings. Finally, the Tribunal is of the view that the means of assembly of the goods in issue satisfies Rule 2 (a) of the General Rules for the Interpretation of the Harmonized System.


Topic(s): 
Post Entry / Appeals (Recourse & CITT)
Information Source: 
Canadian International Trade Tribunal (CITT)
Document Type: 
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