Topic
Customs Classification
109 published works
Canada-U.S. Blog
Who Has The Burden Of Proof In A Canadian Customs Appeal?
Canada On July 18, 2017, the Canadian International Trade Tribunal (the "Tribunal") posted its decision in Schlumberger Canada Limited v. President of the Canada Border Services Agency (CITT Appeal No.…
Canada-U.S. Blog
What Are Canada’s Tariff Codes (As At July 14, 2017)?
Canada Canada does not have a single customs duty or tariff rate for all imports. Over the years, Canada has entered into a number of free trade agreements. A tariff…
International Compliance Blog
How Your Smart Watch Illuminates Fundamental Customs Classification Principles
By Gregory McCue, Cherie Tremaine
U.S. Customs and Border Protection (“CBP”) recently issued a ruling on the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of Apple Watch Bands. In the ruling,…
International Law Prof Blog
Great Moments in Tariff Classification
In 1988, the U.S. Court of International Trade was faced with a tariff classification dispute as to whether G.I. Joe "Action Figures" were classifiable under the Tariff Schedules of the…
Canada-U.S. Blog
What Is An H.S. Tariff Classification Number?
An H.S. Tariff Classification Number is a 10 digit number that must be provided on import documentation in order to communicate what is the good that is being imported. Theoretically,…
Canada-U.S. Blog
What Did The Supreme Court of Canada Say About Appeals of CITT Tariff Classification Decisions?
On September 29, 2016, the Supreme Court of Canada upheld a decision of the Canadian International Trade Tribunal ("CITT") as reasonable. In Attorney General of Canada v. Igloo Vikski Inc.,…
Canada-U.S. Blog
How Canadian! The Supreme Court of Canada’s First Tariff Classification Decision Is For Hockey Gloves
Canada On September 29, 2016, hours before Canada won the World Cup of Hockey, the Supreme Court of Canada issued its first tariff classification decision since Canada signed the International…
Canada-U.S. Blog
Let’s Shed Some Lights On The Subject: The CBSA Is Targetting Lamps
On July 11, 2016, the Canada Border Services Agency ("CBSA") announced their audit priorities for the second half of 2016. One of the priorities for tariff classification verifications is "parts…
Canada-U.S. Blog
What Is The Difference Between A Red/Green Olive And A Black Olive?
The answer to this question is found in the recent Canadian International Trade Tribunal ("Tribunal") tariff classification appeal case of Délices de la Forêt Inc. v. President of the Canada…
Canada-U.S. Blog
Advancement of Expert Testimony Rules Before The Canadian International Trade Tribunal
On December 21, 2015 (published on the CITT web-site January 12, 2016), the Canadian International Trade Tribunal ("Tribunal") issued its tariff classification/refund decision in EMCO Corporation Westlund v. The President…