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Summary

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Taxation - Customs and duties - Classification of goods under Customs Tariff, S.C. 1997, c. 36 - Federal Court of Appeal allowing appeal from decision of Canadian International Trade Tribunal (“CITT”) - Whether Federal Court of Appeal erring by setting aside CITT’s determination that goods in issue, hockey gloves, are classified under textile “gloves, mittens and mitts” tariff item contained within Customs Tariff - Whether Federal Court of Appeal failing to afford requisite deference it owes to CITT when conducting statutory appeal of customs classification determination - Whether Federal Court of Appeal erring in its interpretation of Customs Tariff when it held that it is not a prerequisite condition to application of Rule 2(b) that goods in issue need first meet description in a heading pursuant to Rule 1 of General Rules for the Interpretation of the Harmonized System - Whether Federal Court of Appeal erring in its interpretation of Customs Tariff when it held that goods in issue are prima facie classifiable under “other articles of plastics” heading of the Customs Tariff.

The respondent, Igloo Vikski Inc. imported hockey gloves. The respondent later requested refunds of duties paid, claiming the goods should be reclassified. The Canada Border Services Agency classified the five models of sports gloves, designed for ice hockey goaltenders under tariff item No. 62.16 rejecting the respondent’s position that they be classified under tariff item No. 39.26 of the Customs Tariff.

The respondent appealed to the CITT. The CITT dismissed the appeal. The Federal Court of Appeal allowed the appeal, set aside the decision of the CITT and referred the matter back for adjudication.

Lower Court Rulings