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Liquid Paper Dispensers
Issue: Whether Liquid Paper Dryline adhesive dispensers with cartridge
(and refill cartridges) and Liquid Paper Dryline correction film dispensers with cartridge
(and refill cartridges) should be classified, respectively with glues or adhesives, less
th  an 1 kg, put up for retail sale -3506.10.00- and other chemical preparations
not elsewhere specified -3823.90.90- or should be classified as mechanical appliances for
projecting, dispersing or spraying liquids or powders -8424.89.00.
Result: Dismissed. The Tribunal acknowledges that the dispensers may be
considered "mechanical appliances" based on the broad definition set out in
Supplementary Notes to Section XVI. However, heading No. 84.24 refers to
"[m]echanical appliances...for projecting dispersing or spraying liquids or
powders." While the dispensers "dispense" either correction film or
adhesive this action does not constituteprojecting,dispersing orspraying as contemplated
by the terms of heading No. 84.24. Of the three terms,dispensing most closely describes
the action of the dispensers and, yet, the verbto disperse means togo, send, drive, or
distribute in different directions over a wide area. It is clear, in the Tribunals view,
that the dispensing of correction film or adhesive by the dispensers does not meet this
description.
Caulking Guns
Issue: Whether caulking guns should be classified under 8205.59.90 as
"other hand tools, not elsewhere specified, of base metal" or as "spray guns and similar
appliances" of 8424.20.90. Alternatively, whether the caulking guns should be classified as
"other machines and mechanical appliances having individual functions not elsewhere
specified" - 8479.89.90
Result: Dismissed. The tribunal could not find that the caulking guns
gave a jet or divergent spray, important features in the description of spray guns and
similar appliances. Further, grease guns, which in many ways operate in a similar manner
to caulking guns are excluded from 84.24. There was no compelling evidence that the goods
were machines or mechanical appliances having individual functions. Note 1 to Chapter 82
requires hand tools to have a blade, working edge, working surface or other working part
of base metal. The Tribunal was satisfied that the plunger in the caulking gun constituted
a working part.
Beauty Product Sets
Issue: Whether Oscar de la Renta beauty product sets should be classed
as "perfumes and toilet waters" of 3303.00.00 or according to General Interpretive Rule 3c
under the tariff item occurring last in numerical order among those for the various
components comp  rising each of the two sets, specifically 3307.30.00 and 3304.99.00.
Result: Dismissed. The Tribunal was of the view that the goods could
be classified according to General Interpretive Rule 3b according to the component from
each set which confers on the set as a whole its essential character. The sets were a
fragrance collection. Having regard to the concentration of fragrance in each of the
components and their relative value, the Tribunal concluded that the perfume and eau de
toilette provide essential character in the two sets.
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Due to the financial
crisis in Asia, Russia and South America there is a worldwide glut of semi-manufactured
steel products. As orders dry up, foreign steel manufacturers are looking to sell their
stockpiles at almost any price they can get. This is resulting in the dumping of steel
products into the Canadian market. Dumping occurs when goods are sold for export at prices
lower than in their home market or sold at a loss.
While this may be an attractive situation for importers it is damaging Canadian producers
of steel products. Consequently, these domestic producers have appealed to the government
for protection against these foreign steelmakers. As a result the government is
establishing normal values on a wide variety of semi-manufactured steel products from a
range of countries.
So far the result is that anti-dumping duties may apply to:
- Flat hot-rolled steel plate and sheet originating in or exported from Italy, Korea, Spain,
Mexico, China, South Africa, Russia, France, Romania, the Slovak Republic and the Ukraine;
- Cold-rolled sheet steel originating in or exported from Argentina, Belgium, New Zealand, Russia, the Slovak Republic, Spain and Turkey;
- Corrosion-resistant sheet steel for motor vehicle body components originating in or
exported from Australia, Brazil, France, Germany, Japan, Korea,
New Zealand, Spain, Sweden, the U.K, and the U.S.;
- Stainless steel round bar originating in or exported from Korea, Germany, France,
India, Italy, Japan, Spain, Sweden Taiwan and the U.K.
The dumping duties are quite substantial, ranging from 42% to 155% of the value of the
product. Not an easy pill to swallow if you are hit retroactively with an assessment.
Importers should check with their Customs Broker before placing orders for these products
to see if anti-dumping duty applies. |
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