- Parties: The appellant was Charoen Pokphand Foods Canada Inc. The respondent was the president of the Canada Border Services Agency. 

- Subject Matter: The Canadian International Trade Tribunal found that the Charoen Pokphand Authentic Asia™ Hand-Wrapped Shrimp Wonton Soups were properly classified as “stuffed pasta, whether or not cooked or otherwise prepared” under tariff item no. 1902.20.00 of the Schedule to the Customs Tariff, 1997. The appellant appealed this decision under s. 68(1) of the Customs Act, 1985. 

- Ruling: The appeal court ruled in the respondent’s favour, dismissed the appeal with costs, and maintained the Tribunal’s classification. The appeal court rejected the appellant’s argument that the Tribunal erred by finding that r. 1 of the General Rules for the Interpretation of the Harmonized System was insufficient to dispose of the classification or erred by refusing to apply r. 2(a) to classify the goods. The appeal court found no reason to interfere with the Tribunal’s conclusion, after considering the relative weight and other factors, that the essential character of the goods was imparted by the stuffed pasta component, given that there the Tribunal made no egregiously incorrect and unsupported factual finding. 

- Date: The hearing was set on May 27, 2024. The court released its decision on May 30, 2024.

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

- Amount: No financial award was specified.