Question

what was the appropiate occassion?

Answer 1

The respondent contended that the classification of the candles is supported by Customs Notice N-179,13 which states that "the main criterion for eligibility to this heading is that decorations be designed with themes appropriate to the `festive occasion ' and not used year round."14 An example of the goods excluded from heading No. 95.05 is given: "consumable goods such as candles . . . and Halloween make-up (cosmetics)".15 The Tribunal's attention was directed to its decision in Avon Canada v. DMNR,16 in which the issue was whether the goods were clocks or festive articles.