Appeal No. AP-2001-017

June 17, 2002

17 June 2002

Appeal No. AP-2001-017

UNOFFICIAL SUMMARY

This is an appeal under section 67 of the Customs Act from a decision of the Commissioner of the Canada Customs and Revenue Agency. The issue in this appeal is whether the marble and granite tiles imported by the appellant on
August 21, 1997, and June 24, 1998, are properly classified under tariff item No. 6802.91.00 as "Worked monumental or building stone . . . Other: . . . Marble, travertine and alabaster" and tariff item No. 6802.93.00 as "Worked monumental or building stone . . . Other: . . . Granite", as
determined by the respondent, or should be classified under tariff item No.6802.21.00 as "Worked monumental or building stone . . . Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even
surface: . . . Marble, travertine and alabaster" and tariff item No. 6802.23.00 as "Worked monumental or building stone . . . Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: . . .Granite", as claimed by the appellant.

HELD: The appeal is dismissed. The granite and marble tiles in issue are not "simply cut or sawn". It is clear from the evidence that the edges of the tiles are cut and sawn and further processed by bevelling. The tiles in issue are properly classified under tariff item Nos. 6802.91.00 and
6802.93.00, since they are more than "simply cut or sawn", and, therefore, cannot be classified under tariff item Nos. 6802.21.00 and 6802.23.00.

This document can be found on the CITT web site at the following address:
http://www.citt-tcce.gc.ca/appeals/decision/ap2b017e/ap2b017e.htm#P26_825


Topic(s): 
Acts, Regulations, Policies & Decisions / Customs Act / Post Entry / Appeals (Recourse & CITT)
Information Source: 
Canadian International Trade Tribunal (CITT)
Document Type: 
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