23 March 1999

Appeal A-675-97

At issue in this appeal from a decision of the Trial Division was the classification of tire valves and air chucks under chapter 84 of Schedule I of the Customs Tariff Act. The Trial Division allowed the appeal by the present respondent from a decision of the Canadian International Trade Tribunal.

HELD:

Appeal allowed. The Tribunal made findings that are supported by the evidence. It adopted an interpretation of the tariff that makes reasonable sense and it applied that interpretation to the goods at issue in a way that was open to it. In the case at bar, there are no grounds upon which the Trial judge could have found the Tribunal's interpretation unreasonable.