Customs and Excise Appeals

Decision Information

Costco Wholesale Canada Ltd.

Collection Customs and Excise Appeals
Publication Date 2026-01-23
Case Number(s) AP-2024-004
Case Type Decision
Notes

The statement of reasons will be published on the Tribunal’s website at a later date.

Decision Content

Appeal AP-2024-004

Costco Wholesale Canada Ltd.

v.

President of the Canada Border Services Agency

Decision and reasons issued
Friday, January 23, 2026

 


IN THE MATTER OF an appeal heard on September 25, 2025, 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 60(4) of the Customs Act, dated January 31, 2024, with respect to a request for re-determination.

BETWEEN

COSTCO WHOLESALE CANADA LTD.

Appellant

AND

THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY

Respondent

DECISION

The three models of metal shelving units in issue in this appeal are properly classified as “other metal furniture” under tariff item 9403.20.00.

They are not classified under tariff item 9403.10.00 because the evidence does not demonstrate that any of the models are of a kind particularly designed for use in offices.

The appeal is dismissed.

Susana May Yon Lee

Susana May Yon Lee
Presiding Member

 

 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.