Public Hearings, Appeals

AP-2012-035—The first issue is whether the Special Import Measures Act (SIMA) empowers the President of the Canada Border Services Agency (CBSA) to re-determine all aspects of the assessment at issue or only the issues raised in the request filed by Canadian Tire Corporation, Limited under section 58 of SIMA. The second issue is whether the normal values applied by the CBSA in its re-determination were determined in accordance with the provisions of SIMA and the Special Import Measures Regulations.

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-2012-067—For the purpose of determining the value for duty applicable to the goods purchased and imported by Hudson's Bay Company, whether the discounts applied in relation to the purchased goods should be taken into consideration in determining the "price paid or payable", or whether the discounts should be disregarded in determining the "price paid or payable" on the basis that they are rebates, or other decreases, effected after importation of the goods.

AP-2013-070—Whether the goods in issue are entitled to preferential tariff treatment under the North American Free Trade Agreement.

AP-2013-003—Whether the goods in issue qualify as originating goods under 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-2013-016—Whether the goods in issue are properly classified under tariff item No. 9898.00.00 as prohibited weapons, as determined by the President of the Canada Border Services Agency.

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.

AP-2013-026—The first issue is whether the goods in issue are properly classified under tariff item No. 3306.90.00 as other preparations for oral or dental hygiene, including denture fixative pastes and powders, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 3824.90.00 as other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, as claimed by Eastern Division Henry Schein Ash Arcona Inc. The second issue is whether the goods in issue are entitled to the benefit of tariff item No. 9977.00.00 as articles for use in instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments, as claimed by Eastern Division Henry Schein Ash Arcona Inc.

AP-2013-027—Whether the goods in issue are properly classified under tariff item No. 5608.19.90 as other made up nets, of other man-made textile materials, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 9506.99.90 as other articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, as claimed by Maurice Pincoffs Canada Inc.

AP-2013-028—The first issue is whether the President of the Canada Border Services Agency (CBSA) properly applied the deductive value method pursuant to section 51 of the Customs Act to determine the value for duty of the memorabilia or should the CBSA have applied the computed value method pursuant to section 52. The second issue is whether Bluestein Enterprises Inc. can deduct royalties incurred outside Canada by the U.S. merchandisers of the memorabilia from the selling price of the memorabilia pursuant to subsection 51(4).