Canada/Japan—Tariff on Import of Spruce, Pine, Fir (SPF) Dimension Lumber
General Agreement on Tariffs and Trade Panel
GATT B.I.S.D. 167 (July 19, 1989)

- Written by Josh Lee, JD
Facts
Canada (plaintiff) exported a significant amount of SPF dimension lumber, which is lumber made from spruce, pine, and fir, of a certain quality grade and finish. SPF dimension lumber was presented in certain sizes and widely used in platform-house construction. Japan (defendant) adopted a tariff classification that applied different tariff rates to lumber based on the species of tree the lumber was made from. Lumber made from some coniferous trees, including Canada’s SPF dimension lumber, was subject to an 8 percent tariff. As a result, a considerable portion of the lumber imported into Japan from Canada was subject to a customs duty, or tariff, of 8 percent. However, dimension lumber made from other species, including some coniferous trees, qualified for a zero-duty tariff under Japan’s Harmonized Tariff Schedule. Canada challenged this duty and asserted that its SPF dimension lumber should have a zero-tariff duty. Canada argued that, under the most-favored-nation clause in the General Agreement on Tariffs and Trade (GATT), its SPF dimension lumber should have been given the same treatment as other dimension lumber from other countries. Japan asserted that it did not recognize dimension lumber as a classification and that Canada’s goods were properly classified based on the species of trees the lumber was made from. The GATT panel assessed Canada’s claim and issued a decision about whether SPF dimension lumber should be entitled to a lower tariff.
Rule of Law
Issue
Holding and Reasoning ()
What to do next…
Here's why 814,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.