Law360 Canada ( June 16, 2026, 9:50 AM EDT) -- Appeal and application for judicial review by the Attorney General of Canada (Attorney General). This was from a decision of the Canadian International Trade Tribunal (Tribunal) classifying imported surgical gloves as articles for use in surgical instruments, thereby qualifying them for duty-free importation. Medline Canada Corporation imported various models of sterile surgical gloves and initially classified them as surgical gloves of vulcanized rubber. It later sought duty refunds on the basis that the gloves were for use in surgical instruments, specifically scalpels. The Canada Border Services Agency (Agency) denied the refunds and the Agency’s President upheld that decision, but the Tribunal allowed Medline’s appeals. The Tribunal held that the gloves were attached to scalpels because they were physically connected through the surgeon’s hand during surgery and were functionally joined in that they improved grip, tactile feedback, and infection control. The Attorney General argued that the Tribunal erred in law by misinterpreting the phrase “for use in,” by treating the gloves as attached to scalpels despite the absence of any independent physical connection, and by conflating benefits to the surgeon with enhancements to the instrument itself. In the alternative, the Attorney General sought judicial review if the appeal did not raise a question of law....