Appeal No. AP-2002-022
29 July 2003
Appeal No. AP-2002-022
This is an appeal under section 67 of the Customs Act1 from decisions of the Commissioner of the Canada Customs and Revenue Agency (the Commissioner), dated August 25, 1999, and January 25, 2000, pursuant to subsection 60(4) of the Act. The issue in this appeal is whether the plastic face shields that are designed for use with full-face motorcycle and snowmobile helmets imported by Power Twins Performance Parts Ltd. (Power Twins) are properly classified in heading No. 39.26 of the schedule to the Customs Tariff2 as "other articles of plastics", as determined by the Commissioner, or should be classified in heading No. 90.04 as spectacles, goggles and the like, corrective, protective or other, as claimed by Power Twins.
HELD:
The appeal is dismissed.
The Tribunal finds, as mentioned in the Explanatory Notes to the Harmonized Commodity Description and Coding System to heading No. 90.04, that one of the key characteristics of both spectacles and goggles is that they are designed to cover the eyes. Based on the evidence, the Tribunal concludes that the goods in issue cover not just the eyes but, in fact, most of the face. Therefore, the goods in issue are not like spectacles or goggles and are not described by heading No. 90.04. However, they can be described as "articles of plastics" and are consequently classified in heading No. 39.26 according to Rules 1 and 3 (b) of the General Rules for the Interpretation of the Harmonized System.
This document is found on the CITT web site at the following address:
http://www.citt-tcce.gc.ca/appeals/decision/ap2c022_e.asp