Customs and Excise Appeals

Decision Information

Canadian Tire Corporation, Limited

Collection Customs and Excise Appeals
Publication Date 2024-09-25
Case Number(s) AP-2023-017
Case Type Decision

Decision Content

Appeal AP-2023-017

Canadian Tire Corporation, Limited

v.

President of the Canada Border Services Agency

Decision issued
Wednesday, September 25, 2024

 


IN THE MATTER OF an appeal heard on May 28, 2024, pursuant to section 67 of the Customs Act;

AND IN THE MATTER OF a decision of the President of the Canada Border Services Agency pursuant to subsection 67(1) of the Customs Act, dated September 8, 2023, with respect to a request for re-determination.

BETWEEN

CANADIAN TIRE CORPORATION, LIMITED

Appellant

AND

THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY

Respondent

DECISION

The appeal is allowed.

The Tribunal finds that the goods in issue (i.e., the Echelon Reflect touchscreen connected fitness mirrors) are properly classified under tariff item 8528.52.00.

Susana May Yon Lee

Susana May Yon Lee
Presiding Member

The statement of reasons will be issued at a later date.

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.