36258 Attorney General of Canada v. Igloo Vikski Inc. Taxation (Customs and duties)
On appeal from the Federal Court of Appeal. The respondent, Igloo Vikski Inc. imported hockey gloves. The respondent later requested refunds of duties paid, claiming the goods should be reclassified. The Canada Border Services Agency classified the five models of sports gloves, designed for ice hockey goaltenders under tariff item No. 62.16 rejecting the respondent’s position that they be classified under tariff item No. 39.26 of the Customs Tariff.
The respondent appealed to the Canadian International Trade Tribunal (the “CITT”). The CITT dismissed the appeal. The Federal Court of Appeal allowed the appeal, set aside the decision of the CITT and referred the matter back for adjudication.