M. Quinn v CBSA (CITT) 2024/01/02 CITATION: M. Quinn v CBSA [2024] ETC 4505 IN THE MATTER OF an appeal heard by means of a file hearing on July 27, 2022, pursuant to section 67 of the Customs Act; AND IN THE MATTER OF a decision of the President of the Canada Border Services Agency, dated August 23, 2021, with respect to a request for refund of duties paid pursuant to subsection 60(4) of the Customs Act. BETWEEN M. QUINN, appellant, AND THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY, respondent. COURT/JUDGE/DATE: Canadian International Trade Tribunal, Seppey - Presiding Member, January 2, 2024, (Appeal AP-2021-023) PARTICIPANTS: Appellant Counsel/Representative M. Quinn Self-represented Respondent Counsel/Representative President of the Canada Border Services Agency Sarah Rajguru Issue: Tariff classification At issue was whether the CBSA properly classified an imported vehicle under tariff item No. 8703.24.00 as "other vehicles, principally designed for the transport of persons, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc", or whether the vehicle was entitled to a tariff exemption under tariff item No. 9805.00.00, as argued by the importer. The Tribunal also considered whether the vehicle could benefit from preferential tariff treatment