Appeal No. AP-2000-052

February 22, 2002

22 February 2002

Appeal No. AP-2000-052

The respondent issued a redetermination in respect of goods imported by the appellant, requiring the payment of anti-dumping duties in accordance with the Tribunal's findings in Inquiry No. NQ-95-002. The redetermination was based on his finding that the product in issue, imported by the appellant from the United States, was refined sugar and of the same description as the goods to which the Tribunal's findings apply. In determining that the product in issue was refined sugar, the respondent relied on results of polarimetric testing done on samples of the product in issue by the laboratory at the Canada Customs and Revenue Agency. According to the subheading note to Chapter 17, a polarimeter reading of less than 99.5 degrees indicates raw sugar.

The appellant argued that criteria for the description of the sugar, other than its polarimeter reading, indicate that the product in issue is not refined sugar. Further, the appellant questioned the accuracy of the polarimetric testing done by the Canada Customs and Revenue Agency.

HELD: The appeal is dismissed. In Inquiry No. NQ-95-002, anti-dumping duties were imposed on "refined sugar, refined from sugar cane or sugar beets, in granulated, liquid and powdered form, originating in or exported from the United States of America". The sole issue in this appeal is whether the product in issue is "refined sugar".

The statement of reasons in Inquiry No. NQ-95-002 clearly refers to the classification under the Harmonized Commodity Description and Coding System of the goods to which the findings apply. Of relevance, the polarimeter reading of sugar is identified in the subheading note to Chapter 17 as a means of determining whether sugar is "raw sugar". In addition, the Explanatory Notes to the Harmonized Commodity Description and Coding System to heading No. 17.01 state, in part, that "refined cane . . . sugars are produced by the further processing of raw sugar."

The Tribunal is of the view that, since the sucrose content by weight of the product in issue, in the dry state, corresponds to a polarimeter reading of 99.7 degrees, the product in issue is not "raw sugar". The Tribunal is also of the view that some further processing of the "raw cane sugar" has taken place. This satisfies the terms of the Explanatory Notes to heading No. 17.01, which state, in part, that "refined cane . . . sugars are produced by the further processing of raw sugar." Moreover, in light of the extended description of the goods in Inquiry No. NQ-95-002, and specifically the reference to "other" specialty sugars, the Tribunal is of the view that the product in issue may also be characterized as a specialty sugar in granulated form.

This appeal is available on the CITT web site at the following address:

http://www.citt-tcce.gc.ca/appeals/decision/ap2a052e/ap2a052e.htm


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