Words and Phrases - "regard shall be had"

Best Buy Canada Ltd appealed the decision of the Canadian International Trade Tribunal (the Tribunal) that certain floor stands for flat-panel televisions (the Goods) were properly classified under the Customs Tariff as “other parts” suitable for use solely or principally with televisions as opposed to “other metal furniture” or “other wooden furniture”, consistently with Samus Systems. The Tribunal declined to apply two World Customs Organization (WCO) opinions on the basis that the models at issue in the Opinions had castor wheels and were not designed for domestic use. Section 11 of the Customs Tariff requires that “regard shall be had” to opinions published by the WCO when interpreting headings and subheadings under the tariff classification system

Consistently with Igloo Vikski Inc., 2016 SCC 38 and Suzuki Canada Inc., 2004 FCA 131, Near JA stated: (at para 4):

… [W]hile not binding, opinions of the WCO must “at least be considered” in determining the classification of goods imported into Canada… . Having “regard” further entails that the Tribunal should respect WCO opinions unless there is “sound reason” to do otherwise.

Near JA allowed the appeal, finding (at para 5):

… [I]t is far from clear why the absence of castors and the location of the proposed use of the stands would make the stands in this case a part suitable for use solely or principally with televisions. Although the Opinions were relevant because they dealt with goods that were materially the same as those before the Tribunal, the Tribunal failed to consider or have regard to the Opinions as required under the Customs Tariff.