IN THE MATTER OF an appeal heard on January 11, 2018, pursuant to section 67 of the Customs Act, R.S.C., 1985, c. 1 (2nd Supp.);
AND IN THE MATTER OF decisions of the President of the Canada Border Services Agency, dated April 13, 2017, with respect to a request for re-determination pursuant to subsection 60(4) of the Customs Act.
The appeal is denied.
. R.S.C., 1985, c. 1 (2nd Supp.) [Act].
. “Upper” is defined as “the part of the shoe or boot above the sole” and “that portion of the shoe which covers the sides and top of the foot.” Paragraph D to the general explanatory notes in Chapter 64.
. “The term ‘outer sole’ as used in headings 64.01 to 64.05 means that part of the footwear (other than an attached heel) which, when in use, is in contact with the ground.” Paragraph C to the general explanatory notes in Chapter 64.
. The style numbers are: 89173, 89174, 89175, 89180, 89219, 89236, 89240, 89250, 89251, 89264, 89318, 89329, 89330, 8933l, 89332, 89341 and 89369.
. 89173-89175, 89318 and 89329-89332
. 89180, 29236, 89240, 89250-89251, 89264, 89341 and 89369.
. 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.
. WCO, 2nd ed., Brussels, 2003.
. WCO, 5th ed., Brussels, 2012.
. See Canada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131, at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of the Customs Tariff as requiring that the 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 the classification opinions.
. Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38 (CanLII) at para. 21.
. Rules 1 through 5 of the General Rules apply to classification at the heading level. Rule 6 of the General Rules provides that “the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to [Rules 1 through 5] . . .” and that “the relative Section and Chapter Notes also apply, unless the context otherwise requires.”
. Rule 1 of the Canadian Rules provides that “the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and, mutatis mutandis, to the [General Rules] . . .” and that “the relative Section, Chapter and Subheading Notes also apply, unless the context otherwise requires.” Classification opinions and explanatory notes do not apply to classification at the tariff item level.
. 89151, 89153 and 89154.
. Morguard Properties Ltd. v. Winnipeg (City),  2 S.C.R. 493 [Morguard].
. Waterproof Footwear and Waterproof Footwear Bottoms (7 January 2003), NQ-2002-002 (CITT) at 3.
. Exhibit AP-2017-016-16A at para. 14, Vol. 1A.
. Exhibit AP-2017-016-18 at 1-2, Vol. 1A.
. WCO, Classification Rulings – HS Committee 60th Session, online at: http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/classification-decisions/classification-rulings/clhs60en.pdf?db=web.
. Toyota Tsusho America Inc. v. President of the Canada Border Services Agency (27 April 2011), AP-2010-063 (CITT) at paras. 3-8.
. Rutherford Controls International Corp. v. President of the Canada Border Services Agency (26 January 2011), AP-2009-076 at para. 68.
. J. Cheese Inc. v. President of the Canada Border Services Agency (13 September 2016), AP-2015-011 (CITT) at para. 20. Scott Arthur v. President of the Canada Border Services Agency (30 January 2008), AP-2006-052 (CITT) at para. 21 (stating that the Tribunal is “not a court of equity and must apply the law as it is . . . . The administrative action, or inaction, of the CBSA cannot change the law . . .”) [internal citations omitted].
. “Quarter” is defined by the Dictionary of Shoe Industry Terminology (Footwear Industries of America) as “[t]he complete upper part of the shoe upper above the vamp line and covering the counter and sides.” Exhibit AP-2017-016-06A, Appendix 11 at 80, Vol. 1A. The counter is the material at the heel that helps maintain the share of the shoe. Ibid. at para. 9.
. Exhibit AP-2017-016-06A at paras. 37, 41, Vol. 1A. Part C of general explanatory notes to Chapter 64.
. Québec (Communauté urbaine) v. Corp. Notre-Dame de Bon-Secours,  3 SCR 3 at 17.
. Les Industries Touch Inc. v. President of the Canada Border Services Agency (27 March 2017), AP-2016-016 (CITT) at para. 23. Customs Act, subs. 152(3); Canada (Border Services Agency) v. Miner, 2012 FCA 81 (CanLII) at paras. 21-22.