IN THE MATTER OF an appeal heard on September 16, 2015, pursuant to section 67 of the Customs Act, R.S.C., 1985, c. 1 (2nd Supp.);
AND IN THE MATTER OF a decision of the President of the Canada Border Services Agency, dated June 21 and 27, 2012, with respect to requests for re-determination pursuant to subsection 60(4) of the Customs Act.
The appeal is dismissed.
Articles and materials that enter into the cost of manufacture or repair of the following, and articles for use in the following [the introductory clause]:
. . .
Tractors powered by an internal combustion engine, not including tractors of the type used on railway station platforms, road tractors for semi‑trailers or tractors of a kind for hauling logs (log skidders), and buckets, shovels, grabs, grips, bulldozer or angledozer blades, scarifiers, pneumatic tires and inner tubes for use therewith and for use on the farm [the tractor subclause]; chassis fitted with engines therefor, cabs therefor, and parts and accessories thereof, other than bumpers and bumper parts, safety seat belts and suspension shock-absorbers [the chassis subclause];
. . .
Articles et matières qui entrent dans le coût de fabrication ou de réparation des produits suivants, et articles devant servir dans ce qui suit [la clause introductive] :
Tracteurs actionnés par un moteur à combustion interne, sauf les chariots-tracteurs des types utilisés dans les gares, les tracteurs routiers pour semi-remorques et les tracteurs des types débusqueurs de billes, et godets, bennes, bennes‑preneuses, pelles, grappins, pinces, lames de bouteurs (bulldozers) ou de bouteurs biais (angledozers), scarificateurs, pneumatiques et chambres à air étant utilisés conjointement avec ces tracteurs et pour usage dans la ferme [le sous-alinéa relatif aux tracteurs]; châssis équipés de leur moteur pour ces tracteurs, cabines pour ces tracteurs, et parties et accessoires pour ces tracteurs, autres que pare-chocs et leurs parties, ceintures de sécurité et amortisseurs de suspension [le sous-alinéa relatif aux châssis];
. R.S.C. 1985 (2d Supp.), c. 1 [Act].
. Exhibit AP-2012-034-07A at para. 6, Vol. 1.
. Ibid. at para. 6; Exhibit AP-2012-034-27A, tab 20, Vol. 1E.
. (14 December 2012), AP-2011-057 and AP-2011-058 (CITT) [Marmen CITT].
. 2014 FCA 118 (CanLII) [Marmen FCA].
. The CBSA indicated that it would not be providing any additional submissions.
. Exhibit AP-2012-034-07B, tab 4, Vol. 1A.
. Canada is a signatory to the International Convention on the Harmonized Commodity Description and Coding System, which governs the Harmonized System.
. S.C. 1997, c. 36, schedule [General Rules].
. S.C. 1997, c. 36, schedule.
. World Customs Organization, 2d ed., Brussels, 2003.
. World Customs Organization, 5th ed., Brussels, 2012.
. See Canada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 (CanLII) at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of the Customs Tariff as requiring that explanatory notes be respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to classification opinions.
. However, Note 1 to Chapter 99 provides that the rule of specificity in Rule 3 (a) of the General Rules does not apply to the provisions of Chapter 99. This reflects the fact that classification in Chapters 1 to 97 and Chapter 99 is not mutually exclusive.
. R.S.C., 1985, c. 31 (4th Supp.).
. Great West Van Conversions Inc. v. President of the Canada Border Services Agency (30 November 2011), AP‑2010-037 (CITT) at para. 50.
. Rizzo & Rizzo Shoes Ltd. (Re),  1 S.C.R. 27, 1998 CanLII 837 (SCC) at para 21; Canada Trustco Mortgage Co. v. Canada,  S.C.R. 601, 2005 SCC 54 (CanLII) at para. 10; R. v. Steele,  3 S.C.R. 138, 2014 SCC 61 (CanLII) at para. 23; BalanceCo v. President of the Canada Border Services Agency (3 May 2013), AP-2012-036 (CITT) at para. 36, aff’d in Balanceco Canada v. Canada (Border Services [Agency]), 2014 FCA 132 (CanLII); EMCO Electric International - Electrical Resource International v. President of the Canada Border Services Agency (25 June 2009), AP-2008-010 (CITT) at para. 29.
. Exhibit AP-2012-034-07A at para. 28, Vol. 1.
. Exhibit AP-2012-034-32A at para. 61, Vol. 1F.
. Exhibit AP-2012-034-07A at para. 34, Vol. 1.
. Ibid. at para. 41 See Bicycles (11 March 2004), MP-2003-001 (CITT), in which the Tribunal found conflicting language, in that the French version of the Special Import Measures Act required the Tribunal to address a single element in its decision (“importateur” [importer]), while the English version had two parts to consider (“importer” and “in Canada”). The Tribunal then considered that the meaning must be compatible with the intention of the legislator, which supported the inclusion of “in Canada”.
. Transcript of Public Hearing, 16 September 2015, at 56.
. Exhibit AP-2012-034-27A at paras. 43-55, Vol. 1E.
. The CBSA argued that Marmen FCA permits this interpretation of tariff item No. 9903.00.00 as long as an explanation is provided by the Tribunal. Transcript of Public Hearing, 16 September 2015, at 78.
. Exhibit AP-2012-034-27A at paras. 16-29, Vol. 1E.
. Ibid. at paras. 24-26.
. Bauer Nike Hockey Inc. v. President of the Canada Border Services Agency (18 May 2006), AP-2005-019 (CITT); Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency (29 July 2013), AP‑2012-041 and AP-2012-042 (CITT) at para. 45.
. Wolseley Engineered Pipe Group v. Canada (Border Services Agency), 2011 FCA 138 (CanLII) at paras. 15-18.
. Boss Lubricants v. Deputy M.N.R. (3 September 1997), AP-95-276 and AP-95-307 (CITT) at 3, in which the Tribunal recognized that semi-colons may serve different functions depending on the statutory context and grammatical structure.
. Transcript of Public Hearing, 16 September 2015, at 50-51, 79.
. Exhibit AP-2012-034-32A at para. 47, Vol. 1F.
. Transcript of Public Hearing, 16 September 2015, at 31-33, 36-37; Exhibit AP-2012-034-07B, tabs 2-3, Vol. 1A; Exhibit AP-2012-034-07C, tabs 29-30, Vol. 1B.
. Transcript of Public Hearing, 16 September 2015 at 54, 62, 92.
. Exhibit AP-2012-034-07C at 407 (July 1, 2005, version), 413 (August 1, 2009, version), 422 (October 1, 2012, version), Vol. 1B.
. Exhibit AP-2012-034-07C at 418 (January 1, 2012, version), Vol. 1B.
. Exhibit AP-2012-034-09 at 36-37, Vol. 1C.
. Volpak Inc. v. President of the Canada Border Services Agency (20 January 2015), AP-2012-029 (CITT) at para. 87; Richards Packaging Inc and Duopac Packaging Inc. v. Deputy M.N.R. (10 February 1999), AP-98-007 and AP-98-010 (CITT) at 5-6; Jockey Canada Company v. President of the Canada Border Services Agency (20 December 2012), AP-2011-008 (CITT) at para. 292; G. Theriault v. President of the Canada Border Services Agency (12 March 2013), AP-2012-013 (CITT) at para. 35.
. See, for example, the July 1, 2005, online version of tariff item No. 9903.000 which states “[b]inder ot [sic] baler twine . . .” [emphasis added], which has been corrected in subsequent versions. Exhibit AP-2012-034-07C at 406, Vol. 1B.