News and Media
23/11/2011
Canadian International Trade Tribunal (CITT) Appeal: I Pod Armband Case Ruled Under 8522.90.90 As Other Accessories
The issue in this appeal is whether armband cases (the goods in issue) for portable electronic devices should be classified under tariff item No. 4202.99.90 ( MFN duty rate 7%) of the schedule to the Customs Tariff2 as other trunks, suitcases, vanity cases, executive cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, as determined by the CBSA, or should be classified under tariff item No. 8522.90.90 as other accessories suitable for use solely or principally with the apparatus of heading Nos. 85.19 to 85.21.
The goods in issue are unequivocally for use solely or principally with an iPod Nano (an apparatus of heading Nos. 85.19 to 85.22) because they are specifically designed for its exact size and shape, with openings to enable access to the earphone jack, to the various buttons and switches and to the selector wheel, and have a transparent plastic window to see the LCD screen. It is undeniable that the goods in issue are specifically designed for the exact size and shape of an iPod Nano, with openings to plug in the earphone and for the various buttons and switches of the device.
Thus, the Tribunal concludes that the goods in issue are suitable for use solely or principally with an apparatus of heading No. 85.19 (sound recording or reproducing apparatus) which is duty-free.
The Decision and Reasons can be viewed at the following site:
Importers of IPod cases should contact our consulting department to review potential refund claim opportunities and tariff changes for future importations.


