3319067 Canada Inc. (Universal Lites) v. Canada Border Services Agency

3319067 Canada Inc. (Universal Lites) v. Canada Border Services Agency

The Tribunal's classification was reasonable because the goods closely resembled electric garlands and the phrase 'of all kinds' in Explanatory Note (B)(f) permits inclusion of items within a secondary or analogous meaning of 'garland'; the Tribunal's inference from the dictionary definition was supported by the...

Source-derived case information.

Citation
2007 FCA 246
Parties
Appellant: 3319067 Canada Inc. (Universal Lites); Respondent: President of the Canada Border Services Agency
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
21 June 2007
Procedural Posture
Customs Classification Appeal to the Federal Court of Appeal / Decision on Appeal; Reasons Delivered From the Bench
Outcome
Appeal dismissed with costs.
Legal Topics
Classification of Imported Goods, Tariff Heading 95.05, Standard of Review Reasonableness, Interpretation of 'garland' and 'of All Kinds'
Source Language
en
Administrative Law Customs Law Statutory Interpretation Judicial Review Classification of Imported Goods Tariff Heading 95.05 Standard of Review Reasonableness Interpretation of 'garland' and 'of All Kinds'

Source-derived case record

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Parties

3319067 Canada Inc. (Universal Lites)

Appellant

President of the Canada Border Services Agency

Respondent

Procedural Posture

Customs Classification Appeal to the Federal Court of Appeal / Decision on Appeal; Reasons Delivered From the Bench

  1. 1 Whether the goods are correctly classified as electric garlands under tariff heading 95.05
  2. 2 Whether the Tribunal's decision met the reasonableness standard
  3. 3 How to interpret Explanatory Note (B)(f) to heading 95.05 and the term 'garland'

Ratio Decidendi

The Tribunal's classification was reasonable because the goods closely resembled electric garlands and the phrase 'of all kinds' in Explanatory Note (B)(f) permits inclusion of items within a secondary or analogous meaning of 'garland'; the Tribunal's inference from the dictionary definition was supported by the evidence and therefore the decision was not unreasonable.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed with costs.
  • Reasons delivered from the bench on June 21, 2007.