Eastern Division Henry Schein Ash Arcona Inc. v. Canada (Border Services Agency)

Eastern Division Henry Schein Ash Arcona Inc. v. Canada (Border Services Agency)
Court (s) Database
Federal Court of Appeal Decisions
Date
2015-10-20
Neutral citation
2015 FCA 220
File numbers
A-368-14
Decision Content
Date: 20151020
Docket: A-368-14
Citation: 2015 FCA 220
CORAM:
NADON J.A.
TRUDEL J.A.
RENNIE J.A.
Docket: A-368-14
BETWEEN:
EASTERN DIVISION HENRY SCHEIN ASH ARCONA INC.
Appellant
and
PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
Respondent
Heard at Ottawa, Ontario, on October 20, 2015.
Judgment delivered from the Bench at Ottawa, Ontario, on October 20, 2015.
REASONS FOR JUDGMENT OF THE COURT BY:
NADON J.A.
Date: 20151020
Docket: A-368-14
Citation: 2015 FCA 220
CORAM:
NADON J.A.
TRUDEL J.A.
RENNIE J.A.
Docket: A-368-14
BETWEEN:
EASTERN DIVISION HENRY SCHEIN ASH ARCONA INC.
Appellant
and
PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on October 20, 2015).
NADON J.A.
[1] This is an appeal from a decision of the Canadian International Trade Tribunal (CITT) dated May 20, 2014 wherein it held that the goods at issue were properly classified in heading No. 40.15 specifically under tariff item No. 4015.19.90, as other articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber.
[2] We are all of the view that the appeal must succeed. First, the CITT did not, in our view, consider Note 2.(e) to Chapter 40 of the Customs Tariff which provides that Chapter 40 does not cover the articles of Chapter 90. Second, it is unclear to us whether the CITT concluded that the goods at issue did not fall under Chapter 90.
[3] For these reasons, the appeal will be allowed with costs and the matter will be returned to the same chairperson of the CITT for redetermination based on the existing record.
"M Nadon"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET:
A-368-14
STYLE OF CAUSE:
EASTERN DIVISION HENRY SCHEIN ASH ARCONA INC. v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
PLACE OF HEARING:
Ottawa, Ontario
DATE OF HEARING:
October 20, 2015
REASONS FOR JUDGMENT OF THE COURT BY:
NADON J.A.
TRUDEL J.A.
RENNIE J.A.
DELIVERED FROM THE BENCH BY:
NADON J.A.
APPEARANCES:
Michael Kaylor
For The Appellant
Kirk G. Shannon
For The Respondent
SOLICITORS OF RECORD:
Lapointe Rosenstein Marchand Melançon
Montreal, QC
For The Appellant
William F. Pentney
Deputy Attorney General of Canada
For The Respondent