Public Hearings, Appeals

AP-2012-017—Whether the goods in issue are properly classified under tariff item No. 8905.90.90 as other vessels the navigability of which is subsidiary to their main function, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 8479.89.90 as other machines and mechanical appliances having individual functions, not specified or included elsewhere in Chapter 84, or, in the alternative, under tariff item No. 8525.80.00 as television cameras, digital cameras and video camera recorders, as claimed by Oceaneering Canada Limited.

AP-2012-052—Whether the goods in issue are properly classified under tariff item No. 6307.90.99 as other made-up articles of other textile materials, or, in the alternative, under tariff item No. 9406.00.20 as pre-fabricated air-supported buildings, or, in the further alternative, under tariff item No. 3922.10.00 as shower-baths made of plastics, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 8424.89.00 as other mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders, as claimed by Cross Country Parts Distribution Ltd.

AP-2012-066—Whether the goods in issue are properly classified under tariff item No. 9979.00.00 as goods specifically designed to assist persons with disabilities in alleviating the effects of those disabilities, and articles and materials for use in such goods, and thereby benefit from duty-free treatment.

AP-2013-003—Whether the goods in issue qualify as originating goods under the North American Free Trade Agreement (NAFTA) and whether they are entitled to the United States Tariff preferential tariff treatment pursuant to NAFTA.

AP-2013-013—Whether the goods in issue are properly classified under tariff item No. 3926.90.99 as other articles of plastics and articles of other materials of headings No. 39.01 to 39.14, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 9503.00.90 as other toys, as claimed by Philips Electronics Ltd.

AP-2013-015—Whether the goods in issue are entitled to the benefit of tariff item No. 9927.00.00 as articles and materials to be employed in the manufacture of certain machines for use by printers, lithographers, bookbinders, paper or foil converters, manufacturers of stereotypes, electrotypes or printing plates or rolls, or by manufacturers of articles made from paper, paperboard or foil.

AP-2013-017—Whether certain payments made by Double J Fashion Group Inc. in respect of "tagging fees", "distribution fees" and "royalty fees" should be taken into consideration in determining the "price paid or payable" for the goods imported by Double J Fashion Group Inc. and, thus, their value for duty.

AP-2013-018—Whether the goods in issue are properly classified under tariff item No. 3304.99.90 as other beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 3005.10.00 as adhesive dressings and other articles having an adhesive layer, as claimed by KAO Canada Inc.