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The Federal Court dismissed KIK Custom Products’ judicial review, holding CBSA reasonably found that filling imported containers with product materially altered them.
The CITT reasonably classified the finished bungee cords under heading 56.09 (Tariff item 5609.00.00) because the unfinished cord was properly classified under 56.04 and Rule 1/Explanatory Notes to Chapter 56 encompass articles of yarn/cord cut to length and fitted with hooks; Rule 3(b) (essential character) was not applicable to override the express scope of Section XI/heading 56.09 and Chapter 40 excludes goods of Section XI, so the CITT's classification was within a range of reasonable interpretations.
Source excerpt
The Tribunal erred in refusing to classify the Pipe under tariff item No. 8479.89.99 on the grounds that other components were time‑barred; where a component is properly part of a functional unit and the limitation period for that component has not expired, it must be classified under the appropriate tariff heading and limitation periods do not preclude correct classification of timely components.
Source excerpt
The Supreme Court of Canada held that separately imported electric motors had to be classified by their nature at entry, not as parts of a larger winch entity.
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