Outward Processing Remission Order (Textiles and Apparel) (SOR/2008-138)

1 The following definitions apply in this Order.

apparel

apparel means

• (a) any good referred to in tariff item No. 3926.20.92, 3926.20.93, 3926.20.94, 3926.20.95 or 3926.20.99, subheading 4015.19 or 4015.90 or Chapter 61 or 62 of the List; and

• (b) those goods referred to in heading 43.04 of the List that are articles of apparel or clothing accessories. (vêtements)

List

List means the List of Tariff Provisions set out in the schedule to the Customs Tariff. (liste)

textiles

textiles means

• (a) any good referred to in Chapter 50, 51, 52, 53, 54, 55, 56, 58, 59 or 60 of the List;

• (b) those goods referred to in subheading 4008.11, 7019.40, 7019.51, 7019.52 or 7019.59 of the List for use in the manufacture of apparel;

• (c) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics referred to in subheading 3921.12, 3921.13 or 3921.90, or yarn referred to in subheading 7019.19 of the List; and

• (d) artificial fur referred to in heading 43.04 of the List. (textiles)

value of the textiles produced in Canada

value of the textiles produced in Canada means the value free on board (FOB) at the place of exit from Canada as declared on the Export Declaration (Form B-13A) prescribed by the Minister of Public Safety and Emergency Preparedness under the Customs Act. (valeur des textiles produits au Canada)