Appeal Nos. AP-2002-038 to AP-2002-090

October 17, 2003

17 October 2003

Appeal Nos. AP-2002-038 to AP-2002-090

This matter concerns appeals, commenced under subsection 67(1) of the Customs Act, from decisions of the Commissioner of the Canada Customs and Revenue Agency made between June 20 and 28, 2002, pursuant to subsection 63(3) of the former Customs Act and subsection 60(4) of the current Customs Act. The issue in these appeals is whether the goods in issue, Halls Centres cough drops, are properly classified under tariff item No. 1704.90.90 as other sugar confectionery, not containing cocoa, as determined by the Commissioner of the Canada Customs and Revenue Agency, or should be classified under tariff item No. 3004.90.00 as other medicaments for therapeutic or prophylactic uses, as claimed by Pfizer Canada Inc.

HELD:

The appeals are allowed. The Tribunal is satisfied that the goods in issue are medicated cough drops that are sold for therapeutic uses. In having regard to the Explanatory Notes to the Harmonized Commodity Description and Coding System and the Compendium of Classification Opinions, the Tribunal considered that the relevant explanatory notes and classification opinion are ambiguous. The Tribunal considers that, in these circumstances, the goods in issue should be classified in the way that is most consistent with the relevant headings, which remain the prime basis for determining classification. The intent of heading No. 30.04 is essentially to cover goods that are in the nature of medicaments. The intent of heading No. 17.04 is essentially to cover goods that are in the nature of sugar confectionery. It would be inconsistent with the intent of these headings if the goods in issue were classified as sugar confectionery.

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

http://www.citt.gc.ca/appeals/decision/ap2c038_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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