Memorandum D10-15-29 - Tariff classification of suitcases, travelling bags, backpacks (rucksacks) and handbags of Heading 42.02

April 18, 2023

In brief

This memorandum has been updated as a result of the Canadian International Trade Tribunal (CITT) and Federal Court of Appeal (FCA) decisions in the Michael Kors (AP-2018-048) appeal regarding the classification of certain handbags.

https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html

Mémorandum D10-15-29 - Classement tarifaire des valises, des sacs de voyage, des sacs à dos et des sacs à main de la position 42.02

En résumé

Le présent mémorandum a été révisé par suite des décisions du Tribunal canadien du commerce extérieur (TCCE) et de la Cour d'appel fédérale (CAF) dans l'appel Michael Kors (AP-2018-048) concernant le classement de certains sacs à main.

https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-fra.html

Topic(s)

Acts & Regulations

Information source

Canada Border Services Agency (CBSA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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