27 August 1999

Appeal No. AP-98-076

This is an appeal under section 67 of the Customs Act from decisions of the Deputy Minister of National Revenue. The appellant imported into Canada gloves, footwear and shooting jackets used for competitive shooting.

At issue in this appeal is whether the goods in issue are properly classified under tariff item No. 4203.21.90 as other articles of apparel and clothing accessories specially designed for uses in sports, tariff item No. 6403.19.90 as other sports footwear and tariff item No. 6101.20.00 as
men's or boys' cotton overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, as determined by the respondent, or whether they should be classified under tariff item No. 9506.91.90 as other articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games, as claimed by the appellant.

HELD:

The appeal is dismissed. The Tribunal determined that Chapter 95 of the Customs Tariff specifically excludes sports clothing at Note 1(e), sports footwear at Note 1(g) and gloves at Note 1(u). The Tribunal is satisfied that, at Note 3 to Chapter 42, the expression "articles of apparel and clothing accessories" applies, inter alia, to sports gloves. The Explanatory Notes to the Harmonized Commodity Description and Coding System to heading No. 61.01 with respect to the jacket cover clothing worn over other clothing, such as men's or boys' overcoats, car-coats, anoraks(including ski-jackets), wind-jackets and similar articles, knitted or crocheted. The evidence shows that the jacket is a piece of clothing to be worn as an outer garment designed specifically for the sport of competitive target shooting. Therefore, the Tribunal is satisfied that the jacket is sports apparel and is properly classified in Chapter 61. General Note (A)(4) of the Explanatory Notes to the Harmonized Commodity Description and Coding System to Chapter 64 provides for special sports footwear designed for a sporting activity. It includes such footwear as ski-boots, wrestling boots and cycling shoes to name but a few. The Tribunal is of the opinion that the footwear worn for the purpose of competitive target shooting falls within the type of footwear contemplated by this note and is properly
classified in Chapter 64.

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27 August 1999

Appeal Nos. AP-97-139 and AP-98-042

These are appeals under section 67 of the Customs Act from decisions of the Deputy Minister of National Revenue made under section 63 of the Customs Act. The issue in appeal No. AP-97-139 is whether plastic mouse pads imported by the appellant are properly classified under tariff item No.
3926.10.00 of Schedule I to the Customs Tariff as office or school supplies of plastics, as contended by the respondent, or should be classified under tariff item No. 8473.30.99 as accessories of a machine of heading No. 84.71 (computer mouse), as claimed by the appellant. The issue in appeal No.
AP-98-042 is whether rubber mouse pads, also imported by the appellant, are properly classified under tariff item No. 4016.99.90 as articles of vulcanized rubber, as determined by the respondent, or should be classified under tariff item No. 8473.30.99 as accessories of a machine of heading No.
84.71 (computer mouse), as claimed by the appellant.

HELD:

Appeal No. AP-97-139 is allowed. Appeal No. AP-98-042 is dismissed.

The Tribunal is of the view that the mouse pads in issue are accessories of a mouse. They are for use solely or principally with a machine of heading No. 84.71, a computer mouse, thereby satisfying the requirement found in the terms of heading No. 84.73 and in the Explanatory Notes to the Harmonized Commodity Description and Coding System to this heading. It is the Tribunal's opinion that the second requirement of the Explanatory Notes to the Harmonized Commodity Description and Coding System to this heading is also fulfilled. Mouse pads are designed to perform a particular service relative to the main functi