Decisions

---

---

TABLE OF CONTENTS

---

Ottawa, Tuesday, June 21, 1994

Appeal No. AP-93-124

IN THE MATTER OF an appeal heard on February 28, 1994, under section 67 of the Customs Act, R.S.C. 1985, c. 1 (2nd Supp.);

AND IN THE MATTER OF a decision of the Deputy Minister of National Revenue for Customs and Excise dated June 4, 1993, with respect to a request for re-determination under section 63 of the Customs Act.

BETWEEN

McDIARMID LUMBER LTD. Appellant

AND

THE DEPUTY MINISTER OF NATIONAL REVENUE

FOR CUSTOMS AND EXCISE Respondent

The appeal is allowed.

Lise Bergeron ______ Lise Bergeron Presiding Member

Charles A. Gracey ______ Charles A. Gracey Member

Robert C. Coates, Q.C. ______ Robert C. Coates, Q.C. Member

Michel P. Granger ______ Michel P. Granger Secretary

The goods in issue are turbine ventilators used as exhaust fans to remove overly moist air from attics. They are wind-powered and use a rotor which is designed to draw air out of the space in which they are located. The goods in issue were originally classified under tariff item No. 7616.90.90 as "Other articles of aluminum ... Other." The appellant requested a re-determination, submitting that the goods in issue should be classified under tariff item No. 8414.59.00 as "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters ... Other". By decision dated June 4, 1993, the Deputy Minister of National Revenue for Customs and Excise maintained the classification of the goods in issue. By letter dated November 15, 1993, counsel for the respondent informed the Tribunal and the appellant that the respondent had elected not to contest the appeal and believed that the goods in issue should be classified under tariff item No. 8414.59.00.

HELD: The appeal is allowed. Having examined the facts of this case and the documents filed by the parties, the Tribunal finds that the goods in issue should be classified under tariff item No. 8414.59.00 as "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters ... Other."

Place of Hearing: Ottawa, Ontario Date of Hearing: February 28, 1994 Date of Decision: June 21, 1994
Tribunal Members: Lise Bergeron, Presiding Member Charles A. Gracey, Member Robert C. Coates, Q.C., Member
Counsel for the Tribunal: Hugh J. Cheetham
Clerk of the Tribunal: Anne Jamieson
Parties: Amie Decock, for the appellant Pamela D. Owen-Going, for the respondent

This is an appeal under section 67 of the Customs Act [1] (the Act). The goods in issue are turbine ventilators used as exhaust fans to remove overly moist air from attics. They are wind-powered and use a rotor which is designed to draw air out of the space in which they are located. The goods in issue were originally classified under tariff item No. 7616.90.90 of Schedule I to the Customs Tariff [2] as "Other articles of aluminum ... Other." The appellant requested a re-determination, submitting that the goods in issue should be classified under tariff item No. 8414.59.00 as "Air or vacuum pumps, air or other gas compressors fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters ... Other." By decision dated June 4, 1993, the Deputy Minister of National Revenue for Customs and Excise maintained the classification of the goods in issue under tariff item No. 7616.90.90 on the basis that they are neither hand-operated nor power-driven mechanical appliances. McDiarmid Lumber Ltd. appealed this decision to the Tribunal.

By letter dated November 15, 1993, counsel for the respondent informed the Tribunal and the appellant that the respondent had elected not to contest the appeal and believed that the goods in issue should be classified under tariff item No. 8414.59.00. By notice dated February 2, 1994, the appellant requested that the appeal be heard on the basis of the documents filed with the Tribunal, including the November 15, 1993, letter from counsel for the respondent to the Tribunal, under rule 25 of the Canadian International Trade Tribunal Rules. [3]

After having examined the facts of this case and the documents filed by the parties, the Tribunal finds that the goods in issue should be classified under tariff item No. 8414.59.00 as "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters ... Other."

Accordingly, the appeal is allowed.

---

[ Table of Contents]

---

1. R.S.C. 1985, c. 1 (2nd Supp.).

2. R.S.C. 1985, c. 41 (3rd Supp.).

3. SOR/91-499, August 14, 1991, Canada Gazette Part II, Vol. 125, No. 18 at 2912.

---

Initial publication: May 22, 1997