In a customs tariff appeal, the appellant challenged a judgment that had set aside a tribunal classification of imported hockey gloves.
The Court held that Rules 1 and 2 of the General Rules for the Interpretation of the Harmonized System operate conjunctively within a hierarchical framework when determining prima facie headings.
The majority found the tribunal reasonably concluded the goods were classifiable as gloves under heading 62.16 and reasonably rejected classification under heading 39.26 on the record and applicable notes.
The appellate intervention was set aside and the tribunal decision restored, with dissenting reasons concluding the tribunal’s interpretation was unreasonable.
