In the Canadian International Trade Tribunal (CITT) hearing of Medline Canada Corporation vs the CBSA (AP-2022-004 - AP-2022-017 - 2025-03-18), the CITT found that the goods in question, sterile rubber surgical gloves imported by Medline, may be classified under 4015.11.00 and tariff item 9977.00.00.
For the full decision, please click here: https://decisions.citt-tcce.gc.ca/citt-tcce/c/en/item/521371/index.do
[1] These appeals were filed by Medline Canada Corporation (Medline) on April 26, 2022, and August 3, 2022, pursuant to subsection 67(1) of the Customs Act,[1] from decisions made on February 4, 2022, and July 11, 2022, by the President of the Canada Border Services Agency (CBSA), pursuant to subsection 60(4) of the Customs Act, with respect to requests for further re‑determinations on tariff classification.
[79] For the reasons above, the Tribunal finds that the goods in issue are properly classified as “articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber; gloves, mittens and mitts; surgical” under tariff item 4015.11.00.
[80] Furthermore, the goods in issue are articles for use in instruments and appliances used in medical, surgical, dental or veterinary sciences and qualify for tariff relief under tariff item 9977.00.00.