AND IN THE MATTER OF a decision of the President of the Canada Border Services Agency, dated September 1, 2016, with respect to a request for further re-determination pursuant to subsection 60(4) of the Customs Act.
The appeal is dismissed.
Tribunal Panel: Jason W. Downey, Presiding Member
. R.S.C. 1985, c. 1 (2nd Supp.) [Act].
. The CBSA designated these garden luminaires as lumières clignotantes sans flamme (“flameless blinking lights” [translation]) and argued before the Tribunal that Rona had made no submissions in their regard. The Tribunal is of the opinion that these garden luminaires are included in the first category of the goods in issue and are at issue in this appeal. See, for example, Exhibit AP-2016-031-05, tab 2 at pp. 11 and 97.
. The parties designated them as lumières micro diode LED (“micro LED diode lights”), lumières Microdots LED (“microdot LED lights”) or cordons de lumières (“rope lights”) [translations].
. Canada is a signatory to the International Convention on the Harmonized Commodity Description and Coding System, which governs the Harmonized System.
. S.C. 1997, c. 36, schedule [General Rules].
. S.C. 1997, c. 36, schedule.
. World Customs Organization, 2nd ed., Brussels, 2003.
. World Customs Organization, 5th ed., Brussels, 2012.
. See Canada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 (CanLII) at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of the Customs Tariff as requiring that explanatory notes be respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to classification opinions.
. Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38 (CanLII) at para. 21.
. Liteline Corporation v. President of the Canada Border Services Agency (1 February 2016), AP-2014-029 (CITT) [Liteline].
. Canada (Attorney General) v. Bri-Chem Supply Ltd., 2016 FCA 257 (CanLII) at para. 44.
. HBC Imports c/o Zellers Inc. v. President of the Canada Border Services Agency (6 April 2011), AP-2010-005 (CITT) at paras. 41-74; Korhani Canada Inc. v. President of the Canada Border Services Agency (18 November 2008), AP-2007-008 (CITT) at paras. 27-28; Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency (29 July 2013), AP-2012-041 and AP-2012-042 (CITT) [Costco] at para. 47.
. Indeed, Chapter 85 specifically covers certain types of lighting. For example, heading No. 85.12 covers “[e]lectrical lighting or signalling equipment (excluding articles of heading 85.39) . . . ”, heading No. 85.13 covers “[p]ortable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12”, and heading No. 85.39 covers “[e]lectric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc‑lamps”.
. Liteline at para. 36.
. Exhibit AP-2016-031-05 at paras. 87-90, 97-102.
. Transcript of Public Hearing, 18 May 2017, at pp. 59-60.
. Ibid. at pp. 61-62.
. That proceeding did not, however, concern the same two headings as in the present case; the competing headings were Nos. 94.05 and 70.13.
. Costco at para. 12.
. “ . . . any source of light (candles, oil, petrol, paraffin (or kerosene), gas, acetylene, electricity, etc.).”
. 3319067 Canada Inc. (Universal Lites) v. President of the Canada Border Services Agency (23 March 2006), AP-2004-017 (CITT) at para. 39.
. Exhibit AP-2016-031-16B (protected) at pp. 63-76.