CUSTOMS AND EXCISE |
Customs Tariff |
Mon-Tex Mills Ltd. v. Canada (Commissioner, Customs and Revenue Agency)
A-579-03
2004 FCA 346, Nadon J.A.
15/10/04
8 pp.
Appeal from Canadian International Trade Tribunal (CITT) decision ([2003] C.I.T.T. No. 81 (QL)) confirming Commissioner of Customs' decision re: shower curtain sets classification under Schedule to Customs Tariff--Sets made up of vinyl lining, polyester curtain--Whether appropriate classification "other curtains of synthetic fibres" (curtain) or "other household articles of plastics" (lining)--General Rules for the Interpretation of the Harmonized System, R. 3(b) providing that when goods classifiable under two or more headings, classified as if consisting of material, component giving them essential character--Rule read in light of Harmonized Commodity Description and Coding System, Explanatory Note VIII--CITT concluding sets' decorative aspect predominant, essential character thus polyester curtain--Dictionary definitions of "essential" emphasizing fact that to be essential characteristic must be fundamental --CITT found sets designed to prevent water leaving shower area--Such finding consistent with conclusion fundamental nature of goods to prevent water outflow--CITT not providing explanation for conclusion decorative aspect essential feature of sets--Decision not reasonable--Appeal allowed--Customs Tariff, S.C. 1997, c. 36, Sch., items 3924.90.00, 6303.92.90.