This thesis examines the principles of tariff classification in Canadian customs law. Tariff appeals prior to implementation of the Harmonized System in January 1988 are analyzed. The General Rules for Interpretation of the Harmonized System are then discussed. The thesis throughout is that interpretation should not be limited to physical characteristics such as material composition. The naming of goods requires a contextual approach to interpretation which also takes into account their use in application.
| Identifer | oai:union.ndltd.org:LACETR/oai:collectionscanada.gc.ca:QMM.70330 |
| Date | January 1992 |
| Creators | Irish, Maureen, 1949- |
| Publisher | McGill University |
| Source Sets | Library and Archives Canada ETDs Repository / Centre d'archives des thèses électroniques de Bibliothèque et Archives Canada |
| Language | English |
| Detected Language | English |
| Type | Electronic Thesis or Dissertation |
| Format | application/pdf |
| Coverage | Doctor of Civil Law (Institute of Comparative Law.) |
| Rights | All items in eScholarship@McGill are protected by copyright with all rights reserved unless otherwise indicated. |
| Relation | alephsysno: 001265736, proquestno: AAINN74834, Theses scanned by UMI/ProQuest. |
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