Appeal No. AP-2001-088

November 12, 2002

12 November 2002

Appeal No. AP-2001-088

This is an appeal under section 67 of the Customs Act from a decision of the Commissioner of the Canada Customs and Revenue Agency dated December 14, 2001, made pursuant to subsection 60(4) of the Customs Act. The goods in issue are Christmas-themed cake, muffin and cookie pans. The issue in this appeal is whether the goods in issue are properly classified under tariff item No. 7615.19.00 as other aluminum kitchen articles, as determined by the respondent, or should be classified under tariff item No. 9505.10.00 as articles for Christmas festivities, as claimed by the appellant.

HELD:

The appeal is dismissed. The Tribunal is of the view that the goods in issue are not prima facie festive articles and are, therefore, not classifiable under tariff item No. 9505.10.00, but, rather, under tariff item No. 7615.19.00. The goods in issue are used for baking at Christmas time; they are not, in and of themselves, "[f]estive, carnival or other entertainment articles". As the goods in issue are made of aluminum, and since they are accurately described by the terms of heading No. 76.15, as well as by the Explanatory Notes to the Harmonized Commodity Description and Coding System to this heading, the Tribunal finds that the goods in issue are properly classified under tariff item No. 7615.19.00.

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

http://www.citt-tcce.gc.ca/appeals/Decision//ap2b088e/ap2b088e.htm


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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