- Parties: The appellant was Canadian Tire Corporation Ltd. The respondent was the president of the Canada Border Services Agency.

- Subject Matter: The appellant challenged a decision of the Canadian International Trade Tribunal under s. 68 of the Customs Act. The issue was whether the court should classify the goods described as “marine winch straps” as “Textile products and articles, for technical uses, specified in Note 7 to this Chapter” under heading 59.11 of the Customs Tariff, 1997 or as “Other made up articles, including dress patterns” under heading 63.07. The Canada Border Service Agency found that the disputed goods did not fall within heading 59.11 but instead fell under under heading 63.07 on the basis of Legal Note 7 to Section XI of Chapter 59, which prescribed that only goods falling within either Note 7(a) or Note 7(b) could be classified under heading 59.11.The Tribunal confirmed the Canada Border Service Agency’s decision.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs. The appeal court ruled that the Tribunal did not err in finding that heading 59.11 did not apply to the subject goods and that the goods were more properly classifiable under heading 63.07.

- Date: The hearing was set on May 30, 2023. The court released its decision on May 30, 2023.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.