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-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-2013-006—Whether the goods in issue are properly classified under tariff item No. 8708.80.99 as parts and accessories of the motor vehicles of heading Nos. 87.01 to 87.05 and other suspension systems and parts thereof, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 9908.00.00 as articles for use in lorries (trucks) of heading No. 87.04, for use underground in mining or in developing mineral deposits and/or as articles for use in extracting machinery for extracting minerals directly from the working face of a mine, as claimed by SMS Equipment Inc.

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-2013-016—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-2013-019 and AP-2013-020—Whether the goods in issue are properly classified under tariff item No. 8516.71.10 as coffee makers, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 8509.80.90 as other electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading No. 85.08, as claimed by Philips Electronics Ltd. and Les Distributions Saeco Canada Ltée.

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).

AP-2013-029—The first issue is whether the goods in issue are properly classified under tariff item No. 4015.19.90 as other articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 9018.49.00 as other instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments, 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 instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments, as claimed by Eastern Division Henry Schein Ash Arcona Inc.