Docket: A-368-14
Citation: 2015 FCA 220
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CORAM:
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NADON J.A.
TRUDEL J.A.
RENNIE J.A.
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Docket: A-368-14
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BETWEEN:
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EASTERN
DIVISION HENRY SCHEIN ASH ARCONA INC.
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Appellant
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and
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PRESIDENT OF
THE CANADA BORDER SERVICES AGENCY
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Respondent
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Heard at Ottawa, Ontario, on October 20, 2015.
Judgment delivered from the Bench at Ottawa, Ontario, on October 20,
2015.
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REASONS FOR JUDGMENT OF THE COURT BY:
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NADON
J.A.
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Docket: A-368-14
Citation:
2015 FCA 220
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CORAM:
|
NADON J.A.
TRUDEL J.A.
RENNIE J.A.
|
|
Docket: A-368-14
|
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BETWEEN:
|
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EASTERN
DIVISION HENRY SCHEIN ASH ARCONA INC.
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Appellant
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and
|
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PRESIDENT OF
THE CANADA BORDER SERVICES AGENCY
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Respondent
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REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on
October 20, 2015).
NADON J.A.
[1]
This is an appeal from a decision of the
Canadian International Trade Tribunal (CITT) dated May 20, 2014 wherein it held
that the goods at issue were properly classified in heading No. 40.15
specifically 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.
[2]
We are all of the view that the appeal must
succeed. First, the CITT did not, in our view, consider Note 2.(e) to Chapter
40 of the Customs Tariff which provides that Chapter 40 does not cover
the articles of Chapter 90. Second, it is unclear to us whether the CITT
concluded that the goods at issue did not fall under Chapter 90.
[3]
For these reasons, the appeal will be allowed
with costs and the matter will be returned to the same chairperson of the CITT
for redetermination based on the existing record.
"M Nadon"
FEDERAL
COURT OF APPEAL
NAMES
OF COUNSEL AND SOLICITORS OF RECORD
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DOCKET:
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A-368-14
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STYLE OF CAUSE:
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EASTERN
DIVISION HENRY SCHEIN ASH ARCONA INC. v. PRESIDENT OF THE CANADA BORDER
SERVICES AGENCY
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PLACE OF
HEARING:
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Ottawa, Ontario
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DATE OF
HEARING:
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October 20, 2015
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REASONS
FOR JUDGMENT OF THE COURT BY:
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NADON J.A.
TRUDEL J.A.
RENNIE J.A.
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DELIVERED
FROM THE BENCH BY:
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NADON J.A.
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APPEARANCES:
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Michael Kaylor
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For The
Appellant
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Kirk G. Shannon
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For The
Respondent
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SOLICITORS OF RECORD:
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Lapointe Rosenstein Marchand Melançon
Montreal, QC
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For The
Appellant
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William F. Pentney
Deputy Attorney General of Canada
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For The
Respondent
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