Appeal AP-2023-021 Transcan Motorsports Group Inc. v. President of the Canada Border Services Agency |
Decision and reasons issued |
IN THE MATTER OF an appeal heard on August 15, 2024, pursuant to section 67 of the Customs Act;
AND IN THE MATTER OF a decision of the President of the Canada Border Service Agency pursuant to subsection 60(4) of the Customs Act, dated January 18, 2024, with respect to a request for re-determination.
BETWEEN
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TRANSCAN MOTORSPORTS GROUP INC.
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Appellant
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AND
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THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
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Respondent
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DECISION
The appeal is allowed, in part.
The Tribunal finds that the prefabricated garages are properly classified under tariff item 9406.90.90, whereas the prefabricated garden sheds are properly classified under tariff item 7308.90.00.
Randolph W. Heggart |
Randolph W. Heggart |
The statement of reasons will be published on the Tribunal’s website at a later date.