加拿大诉日-本关于云杉松规格木材进口税案.docxVIP

V. FINDINGS 5.1 Under its terms of reference established by the Council the Panel had to examine a complaint by Canada that the application of a tariff duty of 8 per cent on imports of spruce-pine-fir (SPF) dimension lumber by Japan is not in conformity with the provisions of Article I:1 of the General Agreement and nullifies and impairs benefits accruing to Canada under the General Agreement, SPF dimension lumber being a like product as compared to other types of dimension lumber entering Japan with zero duty. 5.2 The Panel noted that Heading No. 4407.10 of the Japanese Tariff was defined in conformity with the International Convention on the Harmonized Commodity Description and Coding System of 14 June 1983 (hereinafter called the Harmonized System) as follows: 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: 4407.10 Coniferous 5.3 The Panel further noted that the dispute before the Panel largely focused on the consistency with Article I:1 of the 8 per cent tariff imposed by Japan under sub-position 4407.10-110 of the Japanese Tariff: 4407.10-110 1. Of Pinus spp., Abies spp. (other than California red fir, grand fir, noble fir and pacific silver fir) or Picea spp, (other than Sitka spruce), not more than 160mm in thickness, (1) planed or sanded. 5.4 According to Canada, Article I:1 required Japan to accord also to SPF dimension lumber the advantage of the zero tariff granted by Japan, under sub-position 4407.10-320 of its Tariff, to planed and sanded lumber of other coniferous trees, including the genera cedar and other Chamaecyparis, hemlock (Tsuga), and douglas-fir (Pseudotsuga), and five species excluded from sub-position No. 4407.10-110. 5.5 The Panel noted that the tariff classification for 4407.10-110 had been established autonomously by Japan, without negotiation. 5.6 The terms of Article I:1, as far as they are relevant to the issue, read as follows: General Most-Favor