The following consumer textile articles are exempt from section 3 of the Act:

• 1. Articles that are intended for a one-time use only.

• 2. Any of the following articles that have incorporated in them a textile fibre product:

  • (a) overshoes, boots, shoes, indoor slippers, footwear liners and insoles;

  • (b) handbags, luggage, carrying cases and brushes;

  • (c) toys, ornaments, pictures, lamp shades, tapestries, wall hangings, wall coverings, room dividers, screens, book covers, book marks, gift wrap, flags and pennants;

  • (d) sports and games equipment other than sport garments;

  • (e) lawn and beach furniture, including lawn and beach umbrellas and parasols and hammocks;

  • (f) playpens, crib-pens, strollers, jumpers, walkers and car seats for infants or children;

  • (g) labels, adhesive tapes and sheets, cleaning cloths and wipers, therapeutic devices and heating pads;

  • (h) pet accessories; and

  • (i) musical instruments and accessories.

• 3. Belts, suspenders, arm bands, garters, sanitary belts and bandages.

• 4. [Revoked, SOR/94-247, s. 19]

• 5. Consumer textile articles in which any textile fibre product that is present serves

  • (a) a purpose that is served in consumer textile articles by findings, or a purpose analogous thereto; or

  • (b) as filling or stuffing.

• 6. Straw or felt headwear, padding or helmets worn in sports, curler head covers, hair nets and shower caps.

• 7. Carpet underpadding.

• 8. Non-fibrous materials that do not have a fabric support, including films and foams.

• 9. Household twine, string, craft ribbon not intended to be used in the construction of prescribed consumer textile articles, baler twine, binder twine and gift wrap ribbon.