Deputy M.N.R., Customs and Excise v. Dannyco Trading Ltd.
T-2084-94
Gibson J.
28/4/97
9 pp.
Appeal under Customs Act, s. 68 from decision of Canadian International Trade Tribunal "air diffusers" imported by respondent should be classified under tariff item No. 8516.90.10 as parts of domestic hair dryers-Respondent imported air diffusers into Canada between March 24, 1992 and February 1, 1993-Air diffusers made of plastic, designed as attachment to hair dryers-Appellant determining imported goods properly classified under Tariff item No. 3926.90.90 as other articles of plastics-Tribunal finding in favour of respondent-Whether Tribunal erred in law in determining air diffusers parts of hair dryers rather than accessories to hair dryers-At relevant time, air diffusers rarely integrated into hair dryers-Often sold in combination with hair dryers-Not essential to function of hair drying with hair dryer but virtually essential to hair styling and to controlled hair drying-Sole use of air diffusers in conjunction with hair dryers-Tribunal erred in law in determining air diffusers "parts" of hair dryers-Function of hair dryers not evolved to point where air diffusers essential element, component of hair dryers-Air diffusers remaining attachment, fitting, manufactured as such-Not integrated in manufacture of hair dryers into hair dryers themselves-Remaining accessories-Appeal allowed-Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, s. 68 (as am. by R.S.C., 1985 (4th Supp.), s. 52).