Appeal No. AP-99-105
11 December 2000
Appeal No. AP-99-105
IN THE MATTER OF an appeal heard on May 9 and 10, 2000, under section 67 of the Customs Act, R.S.C. 1985 (2d Supp.), c. 1;
AND IN THE MATTER OF 67 decisions of the Commissioner of the Canada Customs and Revenue Agency dated November 10, 15, 16 and 26, 1999, with respect to requests for redetermination under section 63 of the Customs Act.
This is an appeal under section 67 of the Customs Act from 67 decisions of the Commissioner of the Canada Customs and Revenue Agency made on November 10, 15, 16 and 26, 1999, with respect to goods imported between January 15, 1997, and January 28, 1998.
The goods in issue are seven all-terrain vehicle (ATV) models: GrizzlyTM 4WD, KodiakTM 4WD (dual range), KodiakTM 4WD (single range), WolverineTM 4WD, Big Bear« S.E. 4WD (dual range), Big Bear« 4WD (single range) and Big Bear« 2WD. The goods in issue are also referred to as utility ATVs. The issue in this appeal is whether these ATVs are properly classified in subheading No. 8703.21 as other motor vehicles principally designed for the transport of persons, as determined by the respondent, or should be classified in subheading No. 8701.90 as other tractors, as claimed by the
appellant.
HELD:
The appeal is dismissed. The evidence demonstrates that the goods in issue, utility ATVs, perform a wide variety of functions for a diverse buying public. Some purchasers will use their utility ATVs primarily as workhorses to perform many different functions, including to push objects or to haul implements. Other utility ATV purchasers may use them primarily for recreational purposes. The evidence shows that utility ATVs, because of their features and construction, are eminently suited for work or non-work functions. Despite these features and the manner of construction, the Tribunal is not persuaded that the goods in issue are "constructed essentially for" pushing or hauling and, therefore, is not convinced that they are tractors.
This document can be found on the CITT web site at the following address:
http://www.citt.gc.ca/appeals/decision/ap99105e/ap99105e.htm