The Canadian International Trade Tribunal (CITT) has published their decision on case AP-2022-028; Best Buy Canada Ltd. v. President of the Canada Border Services Agency. They have stated "the appeal is allowed' meaning the CITT sided with Best Buy Canada and agreed these two specific models of TV wall mounts should be classified using 8529.90.90 (duty free) as opposed to CBSA's determination of 8302.50 (6.5% duty rate).
Please visit this site for the full decision: https://decisions.citt-tcce.gc.ca/citt-tcce/c/en/item/521364/index.do
[1] Best Buy Canada Ltd. (Best Buy) appeals from a decision of the Canada Border Services Agency (CBSA) concerning the classification, for the purposes of the Customs Tariff,[1] of certain models of television wall mounts.
[2] The goods are used to attach a flat screen television[2] to a wall. They function to securely hold the television while allowing the user to tilt, swivel, extend, retract or reposition the television screen. Wall mounts may differ in their construction and features. Only the following models of wall mount, imported and sold by Best Buy, are at issue in this appeal:
· Insignia 47”-80” Full Motion TV Wall Mount (NS-HTVMM1703-C)
· Insignia 33”-46” Full Motion TV Wall Mount (NS-HTVMM1702-C)
[3] The CBSA has classified the goods (Insignia Wall Mounts) under tariff item 8302.50.00 as “hat racks, hat-pegs, brackets and similar fixtures”.
[4] Best Buy contests this classification. It contends that the Insignia Wall Mounts should instead be classified in heading 85.29 as “parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28” and more particularly under tariff item 8529.90.90 or, in the alternative, under tariff item 8302.49.00 as “other mountings, fittings and similar articles”.
[159] ... Therefore, the Tribunal finds that both models of Insignia Wall Mounts are classified in subheading 8529.90 and under tariff item 8529.90.90.
[160] For the foregoing reasons, the appeal is allowed.