Appeal No. AP-2002-009

September 30, 2003

30 September 2003

Appeal No. AP-2002-009

This is an appeal under subsection 67(1) of the Customs Act from a decision of the Commissioner of the Canada Customs and Revenue Agency (the Commissioner) dated April 17, 2002, made under subsection 60(4) of the Customs Act. The issue in this appeal is whether the device in issue is properly classified under tariff item No. 9898.00.00 as a prohibited device, as determined by the Commissioner.

HELD:

The appeal is dismissed. In order to determine whether the device in issue is properly classified under tariff item No. 9898.00.00, the Tribunal must determine if it meets the definition of "replica firearm" under subsection 84(1) of the Criminal Code. For the device in issue to meet this definition, it must fulfil three conditions: (1) it must be designed or intended to exactly resemble, or to resemble with near precision, a firearm; (2) it must not itself be a firearm; and (3) it must not be designed or intended to exactly resemble, or to resemble with near precision, an antique firearm. The Tribunal finds that the device in issue meets the definition of "replica firearm" found in subsection 84(1). As a replica firearm is included under the definition of "prohibited device" found in subsection 84(1), the Tribunal is of the opinion that the device in issue is properly classified under tariff item No. 9898.00.00.

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

http://www.citt-tcce.gc.ca/appeals/decision/ap2c009_e.asp

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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