As discussed in my May 28, 2011 blog post entitled "The CBSA's Trade Compliance Post Release Verification Hit List of 2011", the Canada Border Services Agency is targeting gloves for tariff classification and tariff treatment. See http://tradelawyersblog.com/blog/archive/2011/may/article/the-cbsas-trade-compliance-post-release-verification-hit-list-of-2011/?tx_ttnews%5Bday%5D=28&cHash=539ea81555
The H.S. Codes targeted are Headings 40.15, 42.03, 61.16, 62.16,39.26, 42.03. The CBSA will select a number of importers (not all) and will send out letters requesting information to be provided for a desk audit or during an on-site visit.
The is not the first time the CBSA has targeted gloves. The CBSA targeted gloves previously and discovered significant non-compliance/errors. There is a pending (but postponed) case before the Canadian International Trade Tribunal (AP-2010-026, Superior Gloves Works Limited). The issue in this case is:
Whether the goods in issue are properly classified under tariff item No. 6116.10.00 as knitted gloves coated or covered with rubber, or under tariff item No. 6216.00.00 as woven gloves, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 4015.19.90 as other gloves for all purposes of vulcanized rubber other than hard rubber, as claimed by Superior Gloves Works Limited.
It is important to note that this is a case based on the specific imports that the at issue in the case. However, the Appellant's brief and the Respondent's Brief may provide very useful information to other importers. The Respondent's Brief is often helpful in understanding the position of the CBSA regarding tariff classification in connection with the goods at issue. The Respondent's Brief may be obtained from the Canadian International Trade Tribunal.
For more information, please contact Cyndee Todgham Cherniak, a Canadian customs lawyer, at 416-307-4168.