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Version of document from 2006-03-22 to 2013-05-23:

Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations

SOR/94-23

CUSTOMS TARIFF

Registration 1993-12-29

Regulations for Determining the Country of Origin of Goods Imported from a NAFTA Country for the Purpose of Specifying that Certain Goods Be Marked

P.C. 1993-2195 1993-12-29

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 63.1(1)Footnote * of the Customs TariffFootnote **, is pleased hereby to make the annexed Regulations for determining the country of origin of goods imported from a NAFTA country for the purpose of specifying that certain goods be marked, effective on the day on which section 133 of An Act to implement the North American Free Trade Agreement, being chapter 44 of the Statutes of Canada, 1993, comes into force.

Short Title

 These Regulations may be cited as the Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations.

Interpretation

  •  (1) For the purposes of these Regulations,

    Act

    Act means the Customs Tariff; (Loi)

    applicable change in tariff classification

    applicable change in tariff classification means, with respect to materials incorporated into goods, a change in tariff classification specified in a rule set out in Schedule III for the tariff provision under which the goods are classified; (changement de classement tarifaire applicable)

    commingled

    commingled means physically combined or mixed in inventory; (combiné)

    direct physical identification

    direct physical identification means identification by visual or other organoleptic examination; (identification directe)

    domestic materials

    domestic materials means materials whose country of origin as determined under these Regulations is the same country as the country in which the goods are produced; (matière d’origine nationale)

    enterprise

    enterprise means any entity constituted or organized under applicable laws, whether or not for profit and whether privately owned or governmentally owned, including any corporation, trust, partnership, sole proprietorship, joint venture or other association; (entreprise)

    foreign materials

    foreign materials means materials whose country of origin as determined under these Regulations is not the same country as the country in which the goods are produced; (matière étrangère)

    form in which those goods were imported

    form in which those goods were imported means the condition of the goods before they underwent an applicable change in tariff classification; (forme sous laquelle les marchandises ont été importées)

    fungible goods

    fungible goods means goods that are interchangeable for commercial purposes with other goods and whose properties are essentially identical; (marchandises fongibles)

    fungible materials

    fungible materials means materials that are interchangeable for commercial purposes with other materials and whose properties are essentially identical; (matières fongibles)

    General Rules

    General Rules means the General Rules for the Interpretation of the Harmonized System set out in the schedule to the Act; (Règles générales)

    incorporated

    incorporated means physically incorporated into goods as a result of production in respect of those goods; (incorporé)

    indirect materials

    indirect materials means goods used in the production, testing or inspection of other goods but not incorporated into those other goods, or goods used in the maintenance of buildings or the operation of equipment associated with the production of other goods, and includes

    • (a) fuel and energy,

    • (b) tools, dies and moulds,

    • (c) spare parts and materials used in the maintenance of equipment and buildings,

    • (d) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings,

    • (e) gloves, glasses, footwear, clothing, safety equipment and supplies,

    • (f) equipment, devices and supplies used for testing or inspecting the other goods,

    • (g) catalysts and solvents, and

    • (h) any goods not referred to in paragraphs (a) to (g) that are not incorporated into those other goods but the use of which in the production of those other goods can reasonably be demonstrated to be part of the production; (matière indirecte)

    materials

    materials means goods that are incorporated into other goods, and includes a part, a component and an ingredient; (matière)

    minor processing

    minor processing, in respect of goods, means

    • (a) mere dilution with water or any other substance that does not materially alter the characteristics of the goods,

    • (b) cleaning, including removal of rust, grease, paint or any other coating,

    • (c) applying any preservative or decorative coating, including any lubricant, protective encapsulation, preservative or decorative paint, or metallic coating,

    • (d) trimming, filing or cutting off small amounts of excess material,

    • (e) unloading, reloading or any other operation necessary to maintain the goods in good condition,

    • (f) putting up in measured doses, packing, repacking, packaging or repackaging,

    • (g) testing, marking, sorting or grading,

    • (h) repairs or alterations, washing, laundering or sterilizing,

    • (i) textile decorative processes incidental to the production of textile goods, other than apparel, such as edge pinking, whipping, folding and rolling, fringing and fringe knotting, piping, bordering, minor embroidery, hemstitching, embossing, dyeing and printing, or

    • (j) ornamental or finishing operations incidental to apparel assembly and designed to enhance the marketing appeal or the ease of care of the goods, such as embroidery, hemstitching and sewn appliqué work, stone or acid washing, printing and piece dyeing, preshrinking and permanent pressing, and the attachment of accessories, notions, trimmings and findings; (traitement mineur)

    person

    person means a natural person or an enterprise; (personne)

    production

    production means growing, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling goods; (production)

    repair or alteration

    repair or alteration does not include an operation or process that either destroys the essential character of any goods or creates new or commercially different goods; (réparations ou modifications)

    simple assembly

    simple assembly means the fitting together of five or fewer parts, all of which are foreign parts, other than screws, bolts or other fasteners, by bolting, gluing, soldering, sewing or any other means without more than minor processing; (montage simple)

    tariff provision

    tariff provision means a heading, subheading or tariff item; (poste tarifaire)

    ultimate purchaser

    ultimate purchaser means, with respect to goods, the last person in Canada who purchases the goods in the form in which those goods were imported, whether or not that purchaser is the last person to use the goods; (dernier acheteur)

    usual container

    usual container means the container in which goods ordinarily reach their ultimate purchaser. (contenant usuel)

  • (2) For the purpose of determining the materials that impart the essential character of goods under sections 5 to 7,

    • (a) the only materials that shall be taken into consideration are those materials, including materials produced by the producer of the goods and materials that are classified under the same tariff provision as that under which the goods are classified, that are incorporated into those goods and in respect of which there is not an applicable change in tariff classification; and

    • (b) the factors to be taken into consideration are the following, namely,

      • (i) the nature of each of the materials, such as the volume, weight and value of the material,

      • (ii) the quantity of each of the materials, and

      • (iii) the role of each of the materials with regard to the use of the goods.

  • (3) For the purposes of these Regulations, the country or countries of origin of materials shall be determined under these Regulations.

  • SOR/95-447, s. 1
  • SOR/98-28, s. 19

Marking

  •  (1) Goods set out in Schedule I that are imported from a NAFTA country shall be marked so as to indicate their country or countries of origin as determined under these Regulations.

  • (2) Subsection (1) does not apply to goods set out in Schedule II.

  • (3) The outermost usual container of goods referred to in any of items 10 to 14 and 18 of Schedule II shall be marked with the country or countries of origin of the goods contained in that outermost usual container.

  • SOR/95-447, s. 1

Determination of Country of Origin

  •  (1) The country of origin of goods is the country in which

    • (a) the goods are wholly obtained or produced;

    • (b) the goods are produced exclusively from domestic materials;

    • (c) each of the foreign materials incorporated into the goods undergoes an applicable change in tariff classification and satisfies any other applicable requirements of these Regulations; or

    • (d) a good is considered to originate under a Chapter Note set out in Schedule III.

  • (2) For the purpose of paragraph (1)(a), goods are wholly obtained or produced in a country if the goods are

    • (a) mineral goods extracted in that country;

    • (b) vegetables or other goods harvested in that country;

    • (c) live animals born and raised in that country;

    • (d) goods obtained from hunting, trapping or fishing in that country;

    • (e) fish, shellfish or other marine life taken from the sea by vessels registered or recorded with that country and flying its flag;

    • (f) goods produced on board factory ships from goods referred to in paragraph (e), where the factory ship is registered or recorded with that country and is flying its flag;

    • (g) goods taken by that country or by a person of that country, from or beneath the seabed outside territorial waters, where that country has the right to exploit that seabed;

    • (h) goods taken from outer space, where the goods are obtained by that country or by a person of that country;

    • (i) waste and scrap derived from

      • (i) production in that country, or

      • (ii) used goods collected in that country, where those used goods are fit only for the recovery of raw materials; or

    • (j) goods produced in that country exclusively from goods referred to in any of paragraphs (a) to (i), or from derivatives of such goods, at any stage of production.

  • SOR/95-447, s. 1
  •  (1) Except in the case of goods that are described in the schedule to the Act as a set or are classified as a set pursuant to Rule 3 of the General Rules, where the country of origin of goods cannot be determined under section 4, the country or countries of origin of the goods shall be the country or countries of origin of the single material that imparts the essential character of the goods.

  • (2) Where the single material that imparts the essential character of the goods is a fungible material and has been commingled so that direct physical identification of the country or countries of origin of each fungible material is not practical, the country or countries of origin of that material shall be determined, at the choice of the importer of the goods, under subsection (1) or on the basis of an inventory management method set out in Part I of Schedule X to the NAFTA Rules of Origin Regulations.

  • (3) [Repealed, SOR/2002-129, s. 1]

  • SOR/95-447, s. 1
  • SOR/98-28, s. 19
  • SOR/2002-129, s. 1

 Where the country or countries of origin of goods cannot be determined under section 4 or 5 and the goods are described in the schedule to the Act as a set or mixture, or are classified as a set or mixture or as composite goods pursuant to Rule 3 of the General Rules, the country or countries of origin of the goods shall be the country or countries of origin of all the materials that merit equal consideration as imparting the essential character of the goods.

  • SOR/95-447, s. 1
  • SOR/98-28, s. 19
  • SOR/2002-129, s. 2(F)

 Where the country or countries of origin of goods cannot be determined under any of sections 4 to 6, the country or countries of origin of the goods shall be

  • (a) if the goods are produced by only minor processing, the country or countries of origin of all the materials that merit equal consideration as imparting the essential character of the goods;

  • (b) if the production of the goods is by simple assembly and the parts that merit equal consideration as imparting the essential character of the goods have the same country of origin, the country of origin of those parts; or

  • (c) in any other case, the last country in which the goods underwent production.

  • SOR/95-447, s. 1
  • SOR/2002-129, s. 3(F)

Tariff Preference Override

 Notwithstanding sections 4 to 7, where any goods are originating goods under the NAFTA Rules of Origin Regulations and the country of origin of the goods is not determined to be a single NAFTA country under section 4 or 5, the country of origin of those goods shall be the last NAFTA country in which the goods underwent production, other than by minor processing, if a Certificate of Origin under the Proof of Origin of Imported Goods Regulations has been completed and signed for the goods.

  • SOR/95-447, s. 1

Production Outside Canada

 Where the country of origin of imported goods would be determined to be Canada under any of sections 4 to 7 and the goods have undergone production that involves more than minor processing in another NAFTA country prior to their importation, the country of origin of the goods shall be the last NAFTA country in which the goods underwent that production.

  • SOR/95-447, s. 1

Fungible Goods

  •  (1) Subject to subsection (2), where two or more fungible goods have different countries of origin and have been commingled, all of the countries of origin of those fungible goods shall be the countries of origin of those commingled goods.

  • (2) Where fungible goods have been commingled so that direct physical identification of the countries of origin of the goods is not practical, the country or countries of origin of each of the fungible goods shall be determined, at the choice of the importer of the goods, under subsection (1) or on the basis of an inventory management system set out in Part II of Schedule X to the NAFTA Rules of Origin Regulations.

  • SOR/95-447, s. 1

De Minimis

  •  (1) Foreign materials that are incorporated into goods and do not undergo an applicable change in tariff classification or satisfy any other applicable requirements of these Regulations shall be disregarded in determining the country or countries of origin of the goods

    • (a) in the case of goods classified under any of Chapters 50 to 63 of the List of Tariff Provisions, if the combined weight of the foreign materials does not exceed 7% of the total weight of the goods; and

    • (b) in the case of goods classified under any other chapter of the List of Tariff Provisions, other than under any of Chapters 1 to 4, 6 to 8, 11, 12, 15, 17 and 20, if the value of the foreign materials is not more than 7% of the value of the goods, or 10% where the goods are classified under Chapter 22 of that List.

  • (2) For the purpose of this section, the value of materials is, at the choice of the importer of the goods,

    • (a) their value for duty, as defined in subsection 2(1) of the Customs Act, except that for the purpose of determining that value, the reference in section 55 of that Act to “in accordance with regulations made under the Currency Act” shall be read as a reference to “in accordance with subsection 3(1) of the NAFTA Rules of Origin Regulations”; or

    • (b) their value determined in accordance with Schedule VIII to the NAFTA Rules of Origin Regulations, with such modifications as the circumstances may require.

  • (3) For the purpose of this section, the value of any goods is,

    • (a) where the importer of the goods has chosen that the value of the materials incorporated into the goods be determined under paragraph (2)(a), their value for duty, as defined in subsection 2(1) of the Customs Act, except that for the purpose of determining that value, the reference in section 55 of that Act to “in accordance with regulations made under the Currency Act” shall be read as a reference to “in accordance with subsection 3(1) of the NAFTA Rules of Origin Regulations”; and

    • (b) where the importer of the goods has chosen that the value of the materials incorporated into the goods be determined under paragraph (2)(b), their value determined in accordance with Schedule VIII to the NAFTA Rules of Origin Regulations, with such modifications as the circumstances may require, as though they were a material.

  • SOR/95-447, s. 1
  • SOR/98-28, s. 18

Change in Tariff Classification

  •  (1) The following materials shall be disregarded in determining whether goods undergo an applicable change in tariff classification or satisfy any other applicable requirements of these Regulations:

    • (a) packaging materials and containers in which the goods are packaged for retail sale and that are classified with the goods;

    • (b) accessories, spare parts or tools that are delivered, classified and shipped with the goods;

    • (c) packing materials and containers in which the goods are packed for shipment; and

    • (d) indirect materials.

  • (2) For greater certainty, an applicable change in tariff classification includes a change to goods from other goods that are classified under the same tariff provision, where such a change is specified in a rule set out in Schedule III for the tariff provision under which the goods are classified.

  • SOR/95-447, s. 1

Non-qualifying Operations

 A foreign material incorporated into goods shall not be considered to have undergone an applicable change in tariff classification or to satisfy any other applicable requirements of these Regulations by reason of

  • (a) the change from one tariff classification to any other merely as the result of a change in the end use of the goods;

  • (b) the change from one tariff classification to any other merely as the result of the dismantling or disassembly of the goods;

  • (c) the mere packing, repacking, packaging or repackaging of the goods;

  • (d) the mere dilution with water or any other substance that does not materially alter the characteristics of the material; or

  • (e) the mere collection of parts so that the collection of parts is classified as if it were an assembled good pursuant to Rule 2(a) of the General Rules.

  • SOR/95-447, s. 1

 [Repealed, SOR/95-447, s. 1]

SCHEDULE I(Subsection 3(1))

  • 1 Goods for Personal or Household Use

    • (1) 
      Bakeware and cookware made of aluminum
    • (2) 
      Bakeware and cookware made of cast iron
    • (3) 
      Bath mats, towels and wash cloths, knitted or woven
    • (4) 
      Batteries, dry cell
    • (5) 
      Blankets
    • (6) 
      Brushes, including toothbrushes and their handles
    • (7) 
      Candles
    • (8) 
      Cards, the following: credit and identification, made of any material that has a diameter that exceeds, or a side the length of which exceeds, ½ inch (1.27 cm) and that is imported in sheet form or otherwise
    • (9) 
      Chrome-plated ware and utensils for use in serving food and beverages
    • (10) 
      Cigar and cigarette lighters, except lighters for incorporation into motor vehicles
    • (11) 
      Clocks and movements, except clocks and movements for use as original equipment by motor vehicle manufacturers
    • (12) 
      Containers, thermostatic, the following: carafes, flasks, jars, jugs and vacuum bottles, and refills or inserts therefor
    • (13) 
      Cutlery, chrome-plated or stainless steel
    • (14) 
      Dishes and ornaments made of china earthenware, ironstone, porcelain, semi-porcelain, stoneware or white granite
    • (15) 
      Electronic equipment, the following: phonographs, radio receiving sets, radio-phonograph sets, radio-phonograph-television sets, record players, tape recorders and television receiving sets
    • (16) 
      Ironing board covers and pads
    • (17) 
      Kitchenware made of metal or plastic, coated, lithographed, painted or otherwise, the following: bread boxes, cake humidors, canisters, foil and paper dispensers, range sets, serving ovens and step-on waste cans
    • (18) 
      Knives, the following: jack, pen and pocket; scissors and shears
    • (19) 
      Lawn mowers (powered)
    • (20) 
      Matches in books, boxes or folders
    • (21) 
      Pencils
    • (22) 
      Pens, the following: ballpoint and fountain; and nib penholders
    • (23) 
      Pillowslips and sheets made of cotton
    • (24) 
      Razor blades (safety type)
    • (25) 
      Thermometers
    • (26) 
      Tiles, glazed, unglazed and ceramic mosaic, the following: hearth, floor and wall
    • (27) 
      Umbrellas
    • (28) 
      Utensils, kitchen type and chrome-plated or stainless steel
    • (29) 
      Watch bracelets (expansion type)
  • 2 Hardware

    • (1) 
      Caps, made of metal, lithographed or printed, for containers, the following: lug, screw and vacuum
    • (2) 
      Copper tubing
    • (3) 
      Drapery I-beam rails, made of aluminum, brass, steel or other metals or plastic, and component parts of drapery I-beam rails
    • (4) 
      Electrical measuring devices for panel mounting designed to indicate alternating or direct current microamperes, milliamperes or amperes, millivolts, volts or kilovolts and such other variables as pressure, resistance and temperature that may be translated into alternating or direct current or voltage
    • (5) 
      Glass in panes or sheets, the following: common or colourless window, laminated, plate and sheet
    • (6) 
      Goods made of porcelain for electrical use
    • (7) 
      Files and rasps
    • (8) 
      Sink strainers (basket type)
    • (9) 
      Tubes, electronic
    • (10) 
      Twines, the following: baler and binder
    • (11) 
      Wire insect screening
    • (12) 
      Iron or steel pipes and tubes
  • 3 Novelties and Sporting Goods

    • (1) 
      Articles in the style of North American Indian handicrafts
    • (2) 
      [Repealed, SOR/2002-129, s. 5]
    • (3) 
      Bicycles
    • (4) 
      Decorations, novelties and ornaments
    • (5) 
      Enamelled emblems and silver-plated or sterling silver bracelets, brooches, pins and spoons, all designed as souvenirs of Canada, its provinces, territories, cities, towns or other geographical locations
    • (6) 
      Gift wrappings, the following: bindings, braids, ribbons, tapes, ties and trimmings, made chiefly or wholly of textile fibres
    • (7) 
      Toys, games and athletic and sporting goods
  • 4 Paper Products

    • (1) 
      Boxes and cartons, empty folding or set up, made of paper, paper board, plain or corrugated fibre or fibre board, for use as shipping containers
    • (2) 
      Paper matter and products, lithographed or printed
  • 5 Apparel

    • (1) 
      Boots, shoes and slippers
    • (2) 
      Brassieres, corselettes, garter belts, girdles and lacing corsets
    • (3) 
      Fabrics, braided or woven, containing rubber yarns, not exceeding 12 inches (30.48 cm) in width; boot and shoe laces
    • (4) 
      Gloves made partially or wholly of leather
    • (5) 
      Hair pieces, the following: wigs, half wigs, switches, postiches, pony tails, toupees and other types of hair pieces designed to be worn on the head of a person
    • (6) 
      Handbags and purses, except handbags and purses made of beads, metal mesh or similar material
    • (7) 
      Hats, including berets, bonnets, caps, hoods and shapes made of felt fur, wool felt and wool-and-fur felt
    • (8) 
      Knitted garments
    • (9) 
      Raincoats and rain wear made of plastic
    • (10) 
      Apparel made substantially or wholly of natural or synthetic textile fibres
  • 6 Horticultural Products

    • (1) 
      Tubers, tuberous roots and rhizomes, dormant, in growth or in flower, of paeonias
    • (2) 
      Tubers, tuberous roots, corms, crowns and rhizomes, dormant, of irises or other perennials, except begonias
    • (3) 
      Tubers, tuberous roots, or rhizomes, in growth or in flower, of begonias
    • (4) 
      Bulbs, dormant or in growth, except tulip bulbs
    • (5) 
      Unrooted cuttings or slips of fruit or nut trees, shrubs or bushes
    • (6) 
      Trees, shrubs, bushes, vines, or seedling stock, grafted or not, including those capable of bearing fruit, when in a usual container
    • (7) 
      Christmas trees, rooted or unrooted, when in a usual container
    • (8) 
      Rose bushes, grafted or not, except cut roses, when in a usual container
  • SOR/95-348, s. 1
  • SOR/95-447, s. 2
  • SOR/96-107, s. 1
  • SOR/2002-129, ss. 4, 5

SCHEDULE II(Subsections 3(2) and (3))

  • 1 
    Goods for charitable purposes and not for the purpose of sale
  • 2 
    Goods that are gifts or bequests
  • 3 
    Goods that are antiques or goods produced more than 20 years prior to importation
  • 4 
    Used goods, with the exception of iron or steel pipes and tubes
  • 5 
    Goods that are for the exclusive use of the importer or the importer’s employees and not for resale to the general public, with the exception of iron or steel pipes and tubes
  • 6 
    Goods imported for use by the importer and not intended for sale in the form in which they were imported
  • 7 
    Goods that are imported under tariff item No. 9808.00.00, 9809.00.00 or 9810.00.00
  • 8 
    Goods that are imported for subsequent exportation from Canada, with the exception of iron or steel pipes and tubes
  • 9 
    Goods that, for purposes of temporary duty-free admission, are in transit or in bond or otherwise under customs control
  • 10 
    Goods that are incapable of being marked
  • 11 
    Goods that cannot be marked prior to exportation without causing them injury
  • 12 
    Goods that cannot be marked except at a cost that is substantial in relation to their value for duty so as to discourage their exportation
  • 13 
    Goods that cannot be marked without materially impairing their function or substantially detracting from their appearance
  • 14 
    Goods that are in a container that is marked in a manner that will reasonably indicate their origin to the ultimate purchaser
  • 15 
    Goods that are crude substances
  • 16 
    Goods that are to undergo production in Canada by the importer, or on the importer’s behalf, in a manner that would result in their becoming goods the country of origin of which is Canada
  • 17 
    Goods in respect of which, by reason of their character or the circumstances of their importation, the ultimate purchaser would reasonably know their country of origin even though the goods are not marked with country of origin
  • 18 
    Goods that are imported without the required marking and cannot be marked after their importation except at a cost that would be substantial in relation to their value for duty, provided that the failure to mark the goods before importation was not for the purpose of avoiding compliance with the marking requirement
  • 19 
    Goods that are original works of art
  • 20 
    Goods that are classified under subheading No. 6904.10, or heading No. 85.41 or 85.42, other than goods that are so classified by reason of their having undergone a non-qualifying operation specified in section 13 of these Regulations
  • 21 
    Goods in respect of which there is no ultimate purchaser
  • SOR/95-447, s. 2
  • SOR/98-28, s. 20

SCHEDULE III(Subsection 2(2) and Sections 4, 11, 12 and 14)Tariff Shift Rules

SECTION ILive Animals; Animal Products(Chapters 1-5)

Chapter 1Live Animals
01.01-01.06A change to heading Nos. 01.01 through 01.06 from any other chapter.
    SOR/95-146, s. 1.
Chapter 2Meat and Edible Meat Offal
02.01-02.09A change to heading Nos. 02.01 through 02.09 from any other chapter.
0210.11-0210.20A change to subheading Nos. 0210.11 through 0210.20 from any other chapter.
0210.90

A change to subheading No. 0210.90 from any other chapter; or

A change to an edible meal or flour of subheading No. 0210.90 from any other good of Chapter 2, except from another edible meal or flour of Chapter 2, whether or not there is also a change from any other chapter.

    SOR/95-146, s. 1.
Chapter 3Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates
03.01-03.03A change to heading Nos. 03.01 through 03.03 from any other chapter.
03.04

A change to heading No. 03.04 from any other chapter; or

A change to a fillet of heading No. 03.04 from any other heading.

0305.10A change to subheading No. 0305.10 from any other subheading.
0305.20A change to subheading No. 0305.20 from any other chapter.
0305.30A change to subheading No. 0305.30 from any other subheading.
0305.41-0305.69A change to subheading Nos. 0305.41 through 0305.69 from any other chapter.
03.06A change to heading No. 03.06 from any other chapter.
03.07

A change to heading No. 03.07 from any other chapter; or

A change to an edible meal or flour of heading No. 03.07 from any other good of Chapter 3, except from another edible meal or flour of Chapter 3, whether or not there is also a change from any other chapter.

    SOR/95-146, s. 1.
Chapter 4Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included
04.01A change to heading No. 04.01 from any other chapter.
0402.10-0402.29A change to subheading Nos. 0402.10 through 0402.29 from any other chapter.
0402.91-0402.99A change to subheading Nos. 0402.91 through 0402.99 from any other chapter.
0403.10A change to subheading No. 0403.10 from any other subheading.
0403.90

A change to subheading No. 0403.90 from any other chapter; or

A change to sour cream or kephir of subheading No. 0403.90 from any other good of Chapter 4, whether or not there is also a change from any other chapter.

04.04-04.06A change to heading Nos. 04.04 through 04.06 from any other heading, including another heading within that group.
04.07-04.10A change to heading Nos. 04.07 through 04.10 from any other chapter.
    SOR/95-146, s. 1.
Chapter 5Products of Animal Origin, Not Elsewhere Specified or Included
05.01-05.11A change to heading Nos. 05.01 through 05.11 from any other chapter.
    SOR/95-146, s. 1.

SECTION IIVegetable Products(Chapters 6-14)

  • Note: 
    Notwithstanding the tariff shift rules of this section, an agricultural or horticultural good grown in the territory of a country shall be treated as a good of that country even if grown from a seed, bulb, root stock, cutting, slip or other live part of a plant, imported from another country.
Chapter 6Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage
06.01-06.02A change to heading Nos. 06.01 through 06.02 from any other heading, including another heading within that group.
06.03-06.04A change to heading Nos. 06.03 through 06.04 from any other heading, including another heading within that group, except from heading No. 06.02.
    SOR/95-146, s. 1.
Chapter 7Edible Vegetables and Certain Roots and Tubers
07.01-07.11A change to heading Nos. 07.01 through 07.11 from any other chapter.
07.12

A change to heading No. 07.12 from any other chapter; or

If put up for retail sale, a change to powdered vegetables of heading No. 07.12 from any other good of Chapter 7, whether or not there is also a change from any other chapter.

07.13-07.14A change to heading Nos. 07.13 through 07.14 from any other chapter.
    SOR/95-146, s. 1.
Chapter 8Edible Fruit and Nuts; Peel of Citrus Fruit or Melons
08.01-08.14A change to heading Nos. 08.01 through 08.14 from any other chapter.
    SOR/95-146, s. 1.
Chapter 9Coffee, Tea, Maté and Spices
0901.11-0901.12A change to subheading Nos. 0901.11 through 0901.12 from any other chapter.
0901.21-0901.22A change to subheading Nos. 0901.21 through 0901.22 from any subheading outside that group.
0901.30A change to subheading No. 0901.30 from any other chapter.
0901.40A change to subheading No. 0901.40 from any other subheading.
09.02-09.03A change to heading Nos. 09.02 through 09.03 from any other chapter.
09.04-09.09A change to heading Nos. 09.04 through 09.09 from any other chapter.
0910.10-0910.50A change to subheading Nos. 0910.10 through 0910.50 from any other chapter.
0910.91

A change to subheading No. 0910.91 from any other chapter; or

A change to subheading No. 0910.91 from any other subheading, provided that a single foreign spice ingredient of Chapter 9 constitutes no more than 60 per cent by weight of the good.

0910.99A change to subheading No. 0910.99 from any other chapter.
    SOR/95-146, s. 1.
Chapter 10Cereals
10.01-10.08A change to heading Nos. 10.01 through 10.08 from any other chapter.
    SOR/95-146, s. 1.
Chapter 11Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten
11.01-11.07A change to heading Nos. 11.01 through 11.07 from any other chapter.
11.08-11.09A change to heading Nos. 11.08 through 11.09 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 12Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder
12.01-12.07A change to heading Nos. 12.01 through 12.07 from any other chapter.
12.08A change to heading No. 12.08 from any other heading.
12.09-12.14A change to heading Nos. 12.09 through 12.14 from any other chapter.
    SOR/95-146, s. 1.
Chapter 13Lac; Gums, Resins and Other Vegetable Saps and Extracts
13.01-13.02A change to heading Nos. 13.01 through 13.02 from any other chapter.
    SOR/95-146, s. 1.
Chapter 14Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included
14.01-14.04A change to heading Nos. 14.01 through 14.04 from any other chapter.
    SOR/95-146, s. 1.

SECTION IIIAnimal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes(chapter 15)

Chapter 15Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes
15.01-15.16A change to heading Nos. 15.01 through 15.16 from any other chapter.
1517.10A change to subheading No. 1517.10 from any other chapter.
1517.90

A change to subheading No. 1517.90 from any other chapter; or

A change to subheading No. 1517.90 from any other heading, provided that a single foreign oil ingredient constitutes no more than 60 per cent by volume of the good.

15.18A change to heading No. 15.18 from any other heading.
1519.11-1519.13A change to subheading Nos. 1519.11 through 1519.13 from any other heading, except from heading No. 15.20.
1519.19A change to subheading No. 1519.19 from any other subheading.
1519.20A change to subheading No. 1519.20 from any other heading, except from heading No. 15.20.
1520.10A change to subheading No. 1520.10 from any other heading, except from heading No. 15.19.
1520.90A change to subheading No. 1520.90 from any other subheading.
15.21-15.22A change to heading Nos. 15.21 through 15.22 from any other chapter.
    SOR/95-146, s. 1.

SECTION IVPrepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes(Chapters 16-24)

Chapter 16Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates
16.01-16.05A change to heading Nos. 16.01 through 16.05 from any other chapter.
    SOR/95-146, s. 1.
Chapter 17Sugars and Sugar Confectionery
17.01-17.02A change to heading Nos. 17.01 through 17.02 from any other chapter.
17.03A change to heading No. 17.03 from any other chapter.
17.04A change to heading No. 17.04 from any other heading.
    SOR/95-146, s. 1.
Chapter 18Cocoa and Cocoa Preparations
18.01-18.03A change to heading Nos. 18.01 through 18.03 from any other chapter.
18.04A change to heading No. 18.04 from any other heading, except from heading No. 18.03.
18.05A change to heading No. 18.05 from any other heading, except from subheading No. 1803.20.
1806.10

A change to subheading No. 1806.10 from any other heading, except from Chapter 17 or heading No. 18.05; or

A change to subheading No. 1806.10 from Chapter 17, whether or not there is also a change from any other heading, except from heading No. 18.05, provided that sugars constitute no more than 65 per cent by dry weight of the good.

1806.20

A change to subheading No. 1806.20 from any other heading, except from Chapter 17; or

A change to subheading No. 1806.20 from Chapter 17, whether or not there is also a change from any other heading, provided that sugars constitute no more than 65 per cent by dry weight of the good.

1806.31-1806.90A change to subheading Nos. 1806.31 through 1806.90 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1.
Chapter 19Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ Products
1901.10-1901.20A change to subheading Nos. 1901.10 through 1901.20 from any other subheading, including another subheading within that group.
1901.90A change to subheading No. 1901.90 from any other heading.
1902.11-1902.19A change to subheading Nos. 1902.11 through 1902.19 from any other heading.
1902.20A change to subheading No. 1902.20 from any other subheading.
1902.30-1902.40A change to subheading Nos. 1902.30 through 1902.40 from any other heading.
19.03-19.05A change to heading Nos. 19.03 through 19.05 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 20Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants
  • Note: Notwithstanding the tariff shift rules of Chapter 20, fruit, nut and vegetable preparations of Chapter 20 that have been prepared or preserved merely by freezing, by packing (including canning) in water, brine or natural juices, or by roasting, either dry or in oil (including processing incidental to freezing, packing, or roasting), shall be treated as a good of the country in which the fresh good was produced.

20.01-20.07A change to heading Nos. 20.01 through 20.07 from any other chapter.
2008.11A change to subheading No. 2008.11 from any other chapter, provided that the production includes more than mere blanching of peanuts.
2008.19-2008.99A change to subheading Nos. 2008.19 through 2008.99 from any other chapter, provided that the production includes more than mere blanching of nuts.
2009.11-2009.80A change to subheading Nos. 2009.11 through 2009.80 from any other chapter.
2009.90

A change to subheading No. 2009.90 from any other chapter; or

A change to subheading No. 2009.90 from any other subheading within Chapter 20, whether or not there is also a change from any other chapter, provided that a single foreign juice ingredient, or juice ingredients from a single foreign country, constitute in single strength form no more than 60 per cent by volume of the good.

    SOR/95-146, s. 1.
Chapter 21Miscellaneous Edible Preparations
21.01-21.02A change to heading Nos. 21.01 through 21.02 from any other heading, including another heading within that group.
2103.10-2103.20A change to subheading Nos. 2103.10 through 2103.20 from any other heading.
2103.30

A change to subheading No. 2103.30 from any other subheading; or

A change to prepared mustard of subheading No. 2103.30 from mustard flour or meal.

2103.90A change to subheading No. 2103.90 from any other subheading.
21.04A change to subheading Nos. 2104.10 through 2104.20 from any other subheading, including another subheading within that group.
21.05A change to heading No. 21.05 from any other heading.
2106.10A change to subheading No. 2106.10 from any other subheading.
2106.90

A change to subheading No. 2106.90 from any other subheading, except from Chapter 4, Chapter 17, subheading No. 1901.90, heading No. 20.09 or subheading No. 2202.90; or

A change to subheading No. 2106.90 from Chapter 4 or subheading No. 1901.90, whether or not there is also a change from any other subheading, provided that milk solids constitute no more than 50 per cent by weight of the good; or

A change to subheading No. 2106.90 from Chapter 17, whether or not there is also a change from any other subheading, provided that sugars constitute no more than 65 per cent by dry weight of the good; or

A change to subheading No. 2106.90 from heading No. 20.09 or subheading No. 2202.90, whether or not there is also a change from any other subheading, provided that a single foreign juice ingredient, or juice ingredients from a single foreign country, constitute in single strength form no more than 60 per cent by volume of the good.

    SOR/95-146, s. 1.
Chapter 22Beverages, Spirits and Vinegar
22.01A change to heading No. 22.01 from any other chapter.
2202.10

A change to a good of subheading No. 2202.10, except a sweetened or flavoured water, from any other heading; or

A change to a sweetened or flavoured water of subheading No. 2202.10 from any other chapter.

2202.90

A change to subheading No. 2202.90 from any other subheading, except from Chapter 4 or heading No. 19.01, 20.09 or 21.06; or

A change to subheading No. 2202.90 from Chapter 4 or heading No. 19.01, whether or not there is also a change from any other subheading, provided that milk solids constitute no more than 50 per cent by weight of the good; or

A change to subheading No. 2202.90 from heading No. 20.09 or subheading No. 2106.90, whether or not there is also a change from any other subheading, provided that a single foreign juice ingredient, or juice ingredients from a single foreign country, constitute in single strength form no more than 60 per cent by volume of the good.

22.03A change to heading No. 22.03 from any other heading.
2204.10-2204.29A change to subheading Nos. 2204.10 through 2204.29 from any subheading outside that group.
2204.30A change to subheading No. 2204.30 from any other heading.
22.05

A change to heading No. 22.05 from any other heading, except from heading No. 22.04; or

A change to vermouth of heading No. 22.05 from heading No. 22.04, whether or not there is also a change from any other heading.

22.06A change to heading No. 22.06 from any other heading.
22.07A change to heading No. 22.07 from any other heading, except from heading No. 22.08.
2208.10-2208.50A change to subheading Nos. 2208.10 through 2208.50 from any subheading outside that group.
2208.90

A change to subheading No. 2208.90 from any other subheading, except from subheading No. 2208.10; or

A change to cordials, liqueurs, kirschwasser or ratafia of subheading No. 2208.90 from within subheading No. 2208.90, whether or not there is also a change from any other subheading.

22.09A change to heading No. 22.09 from any other heading.
    SOR/95-146, s. 1.
Chapter 23Residues and Waste From the Food Industries; Prepared Animal Fodder
23.01-23.08A change to heading Nos. 23.01 through 23.08 from any other chapter.
2309.10A change to subheading No. 2309.10 from any other heading.
2309.90

A change to subheading No. 2309.90 from any other heading, except from Chapter 4 or heading No. 19.01; or

A change to subheading No. 2309.90 from Chapter 4 or heading No. 19.01, whether or not there is also a change from any other heading, provided that milk solids constitute no more than 50 per cent by weight of the good.

    SOR/95-146, s. 1.
Chapter 24Tobacco and Manufactured Tobacco Substitutes
24.01A change to heading No. 24.01 from any other chapter.
24.02-24.03A change to heading Nos. 24.02 through 24.03 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.

SECTION VMineral Products(Chapters 25-27)

Chapter 25Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement
25.01-25.16A change to heading Nos. 25.01 through 25.16 from any other heading, including another heading within that group.
2517.10-2517.20A change to subheading Nos. 2517.10 through 2517.20 from any other heading.
2517.30A change to subheading No. 2517.30 from any other subheading.
2517.41-2517.49A change to subheading Nos. 2517.41 through 2517.49 from any other heading.
25.18-25.30A change to heading Nos. 25.18 through 25.30 from any heading outside that group.
    SOR/95-146, s. 1.
Chapter 26Ores, Slag and Ash
26.01-26.21A change to heading Nos. 26.01 through 26.21 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 27Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes
  • Note: For purposes of this chapter, a chemical reaction means a process in which chemical bonds in molecules are broken and new chemical bonds are formed between the fragmented molecules or added elements so that one or more of the original bonds no longer link the same chemical elements or functional groups.

27.01-27.06A change to heading Nos. 27.01 through 27.06 from any other heading, including another heading within that group.
27.07

A change to heading No. 27.07 from any other heading; or

A change to subheading Nos. 2707.10 through 2707.99 from any other subheading, including another subheading within that group, provided that the good of the other subheading undergoes a chemical reaction.

27.08-27.09A change to heading Nos. 27.08 through 27.09 from any other heading, including another heading within that group.
27.10

A change to heading No. 27.10 from any other heading; or

A change to a good of heading No. 27.10 from any other good of that heading, whether or not there is also a change from any other heading, provided that the good of the other heading undergoes a chemical reaction.

2711.11A change to subheading No. 2711.11 from any other subheading, except from subheading No. 2711.21.
2711.12-2711.19A change to subheading Nos. 2711.12 through 2711.19 from any other subheading, including another subheading within that group, except from subheading No. 2711.29.
2711.21A change to subheading No. 2711.21 from any other subheading, except from subheading No. 2711.11.
2711.29A change to subheading No. 2711.29 from any other subheading, except from subheading Nos. 2711.12 through 2711.21.
27.12-27.14A change to heading Nos. 27.12 through 27.14 from any other heading, including another heading within that group.
27.15A change to heading No. 27.15 from any other heading, except from subheading No. 2713.20 or heading No. 27.14.
27.16A change to heading No. 27.16 from any other heading.
    SOR/95-146, s. 1.

SECTION VIProducts of the Chemical or Allied Industries(Chapters 28-38)

  • Note 1: 
    Notwithstanding the tariff shift rules of Chapter 28, 29, 31, 32 or 38, where a good of Chapter 28, 29, 31, 32 or 38 is the product of a chemical reaction, the country of origin of the good shall be the country in which the good underwent that chemical reaction.

    A chemical reaction means a process in which chemical bonds in molecules are broken and new chemical bonds are formed between the fragmented molecules or added elements so that one or more of the original bonds no longer link the same chemical elements or functional groups.

  • Note 2: 
    A foreign material or component will not be deemed to have satisfied all applicable requirements of these tariff shift rules by reason of a change from one classification to another merely as the result of the separation of one or more individual materials or components from an artificial mixture unless the isolated material or component, itself, also underwent a chemical reaction.
Chapter 28Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, of Radioactive Elements or of Isotopes
2801.10-2801.30A change to subheading Nos. 2801.10 through 2801.30 from any other subheading, including another subheading within that group.
28.02A change to heading No. 28.02 from any other heading, except from heading No. 25.03.
28.03A change to heading No. 28.03 from any other heading.
2804.10-2804.50A change to subheading Nos. 2804.10 through 2804.50 from any other subheading, including another subheading within that group.
2804.61-2804.69A change to subheading Nos. 2804.61 through 2804.69 from any subheading outside that group.
2804.70-2804.90A change to subheading Nos. 2804.70 through 2804.90 from any other subheading, including another subheading within that group.
28.05A change to heading No. 28.05 from any other heading.
2806.10-2806.20A change to subheading Nos. 2806.10 through 2806.20 from any other subheading, including another subheading within that group.
28.07-28.08A change to heading Nos. 28.07 through 28.08 from any other heading, including another heading within that group.
28.09A change to subheading Nos. 2809.10 through 2809.20 from any other subheading, including another subheading within that group.
28.10A change to heading No. 28.10 from any other heading.
2811.11A change to subheading No. 2811.11 from any other subheading.
2811.19A change to subheading No. 2811.19 from any other subheading, except from subheading No. 2811.22.
2811.21A change to subheading No. 2811.21 from any other subheading.
2811.22A change to subheading No. 2811.22 from any other subheading, except from subheading No. 2505.10, 2506.10 or 2811.19.
2811.23-2813.90A change to subheading Nos. 2811.23 through 2813.90 from any other subheading, including another subheading within that group.
28.14A change to heading No. 28.14 from any other heading.
2815.11-2815.12A change to subheading Nos. 2815.11 through 2815.12 from any subheading outside that group.
2815.20-2815.30A change to subheading Nos. 2815.20 through 2815.30 from any other subheading, including another subheading within that group.
2816.10A change to subheading No. 2816.10 from any other subheading.
2816.20A change to subheading No. 2816.20 from any other subheading, except from subheading No. 2530.90.
2816.30A change to subheading No. 2816.30 from any other subheading.
28.17A change to heading No. 28.17 from any other heading, except from heading No. 26.08.
28.18A change to subheading Nos. 2818.10 through 2818.30 from any other subheading, including another subheading within that group, except from heading No. 26.06 or subheading No. 2620.40.
28.19A change to subheading Nos. 2819.10 through 2819.90 from any other subheading, including another subheading within that group.
28.20A change to subheading Nos. 2820.10 through 2820.90 from any other subheading, including another subheading within that group, except from subheading No. 2530.90 or heading No. 26.02.
2821.10A change to subheading No. 2821.10 from any other subheading.
2821.20A change to subheading No. 2821.20 from any other subheading, except from subheading Nos. 2530.30 or 2601.11 through 2601.20.
28.22A change to heading No. 28.22 from any other heading, except from heading No. 26.05.
28.23A change to heading No. 28.23 from any other heading.
28.24A change to subheading Nos. 2824.10 through 2824.90 from any other subheading, including another subheading within that group, except from heading No. 26.07.
2825.10-2825.40A change to subheading Nos. 2825.10 through 2825.40 from any other subheading, including another subheading within that group.
2825.50A change to subheading No. 2825.50 from any other subheading, except from heading No. 26.03.
2825.60A change to subheading No. 2825.60 from any other subheading, except from subheading No. 2615.10.
2825.70A change to subheading No. 2825.70 from any other subheading, except from subheading No. 2613.10.
2825.80A change to subheading No. 2825.80 from any other subheading, except from subheading No. 2617.10.
2825.90A change to subheading No. 2825.90 from any other subheading, provided that the good of the other subheading undergoes a chemical reaction.
2826.11-2833.19A change to subheading Nos. 2826.11 through 2833.19 from any other subheading, including another subheading within that group.
2833.21A change to subheading No. 2833.21 from any other subheading, except from subheading No. 2530.20.
2833.22-2833.26A change to subheading Nos. 2833.22 through 2833.26 from any other subheading, including another subheading within that group.
2833.27A change to subheading No. 2833.27 from any other subheading, except from subheading No. 2511.10.
2833.29A change to subheading No. 2833.29 from any other subheading, except from heading No. 25.20.
2833.30-2833.40A change to subheading Nos. 2833.30 through 2833.40 from any other subheading, including another subheading within that group.
28.34A change to subheading Nos. 2834.10 through 2834.29 from any other subheading, including another subheading within that group.
2835.10-2835.25A change to subheading Nos. 2835.10 through 2835.25 from any other subheading, including another subheading within that group.
2835.26A change to subheading No. 2835.26 from any other subheading, except from heading No. 25.10.
2835.29-2835.39A change to subheading Nos. 2835.29 through 2835.39 from any other subheading, including another subheading within that group.
2836.10A change to subheading No. 2836.10 from any other subheading.
2836.20A change to subheading No. 2836.20 from any other subheading, except from subheading No. 2530.90.
2836.30-2836.40A change to subheading Nos. 2836.30 through 2836.40 from any other subheading, including another subheading within that group.
2836.50A change to subheading No. 2836.50 from any other subheading, except from heading No. 25.09, subheading No. 2517.41 or 2517.49, heading No. 25.21 or subheading No. 2530.90.
2836.60A change to subheading No. 2836.60 from any other subheading, except from subheading No. 2511.20.
2836.70A change to subheading No. 2836.70 from any other subheading, except from heading No. 26.07.
2836.91A change to subheading No. 2836.91 from any other subheading.
2836.92A change to subheading No. 2836.92 from any other subheading, except from subheading No. 2530.90.
2836.93A change to subheading No. 2836.93 from any other subheading, except from subheading No. 2617.90.
2836.99A change to subheading No. 2836.99 from any other subheading, provided that the good of the other subheading undergoes a chemical reaction.
28.37A change to subheading Nos. 2837.11 through 2837.20 from any other subheading, including another subheading within that group.
28.38A change to heading No. 28.38 from any other heading.
2839.11-2839.19A change to subheading Nos. 2839.11 through 2839.19 from any subheading outside that group.
2839.20-2839.90A change to subheading Nos. 2839.20 through 2839.90 from any other subheading, including another subheading within that group.
2840.11-2840.20A change to subheading Nos. 2840.11 through 2840.20 from any subheading outside that group, except from subheading No. 2528.10.
2840.30A change to subheading No. 2840.30 from any other subheading.
2841.10-2841.40A change to subheading Nos. 2841.10 through 2841.40 from any other subheading, including another subheading within that group.
2841.50A change to subheading No. 2841.50 from any other subheading, except from heading No. 26.10.
2841.60A change to subheading No. 2841.60 from any other subheading.
2841.70A change to subheading No. 2841.70 from any other subheading, except from subheading No. 2613.90.
2841.80A change to subheading No. 2841.80 from any other subheading, except from heading No. 26.11.
2841.90A change to subheading No. 2841.90 from any other subheading, provided that the good of the other subheading undergoes a chemical reaction.
2842.10A change to subheading No. 2842.10 from any other subheading.
2842.90A change to subheading No. 2842.90 from any other subheading, provided that the good of the other subheading undergoes a chemical reaction.
2843.10A change to subheading No. 2843.10 from any other subheading, except from heading No. 71.06, 71.08, 71.10 or 71.12.
2843.21-2843.29A change to subheading Nos. 2843.21 through 2843.29 from any other subheading, including another subheading within that group.
2843.30-2843.90A change to subheading Nos. 2843.30 through 2843.90 from any other subheading, including another subheading within that group, except from subheading No. 2616.90.
2844.10A change to subheading No. 2844.10 from any other subheading, except from subheading No. 2612.10.
2844.20A change to subheading No. 2844.20 from any other subheading.
2844.30A change to subheading No. 2844.30 from any other subheading, except from subheading No. 2844.20.
2844.40-2844.50A change to subheading Nos. 2844.40 through 2844.50 from any other subheading, including another subheading within that group.
28.45A change to heading No. 28.45 from any other heading.
28.46A change to heading No. 28.46 from any other heading, except from subheading No. 2530.90.
28.47A change to heading No. 28.47 from any other heading.
28.48-28.49A change to subheading Nos. 2848.10 through 2849.90 from any other subheading, including another subheading within that group.
28.50-28.51A change to heading Nos. 28.50 through 28.51 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 29Organic Chemicals
29.01A change to subheading Nos. 2901.10 through 2901.29 from any other subheading, including another subheading within that group, except from acyclic petroleum oils of heading No. 27.10, or from subheading No. 2711.13, 2711.14, 2711.19 or 2711.29.
2902.11A change to subheading No. 2902.11 from any other subheading.
2902.19A change to subheading No. 2902.19 from any other subheading, except from subheading No. 2707.50 or 2707.99 or from non-aromatic cyclic petroleum oils of heading No. 27.10.
2902.20A change to subheading No. 2902.20 from any other subheading, except from subheading No. 2707.10, 2707.50 or 2707.99.
2902.30A change to subheading No. 2902.30 from any other subheading, except from subheading No. 2707.20, 2707.50 or 2707.99.
2902.41-2902.44A change to subheading Nos. 2902.41 through 2902.44 from any other subheading, including another subheading within that group, except from subheading No. 2707.30, 2707.50 or 2707.99.
2902.50A change to subheading No. 2902.50 from any other subheading.
2902.60A change to subheading No. 2902.60 from any other subheading, except from heading No. 27.10, or subheading No. 2707.30, 2707.50 or 2707.99.
2902.70-2902.90A change to subheading Nos. 2902.70 through 2902.90 from any other subheading, including another subheading within that group, except from heading No. 27.10 or subheading No. 2707.50 or 2707.99.
29.03-29.04A change to subheading Nos. 2903.11 through 2904.90 from any other subheading, including another subheading within that group.
2905.11-2905.21A change to subheading Nos. 2905.11 through 2905.21 from any other subheading, including another subheading within that group.
2905.22-2905.29A change to subheading Nos. 2905.22 through 2905.29 from any other subheading, including another subheading within that group, except from subheading No. 1301.90, 3301.90 or 3805.90.
2905.31-2905.50A change to subheading Nos. 2905.31 through 2905.50 from any other subheading, including another subheading within that group.
2906.11A change to subheading No. 2906.11 from any other subheading, except from subheading No. 3301.24 or 3301.25.
2906.12-2906.13A change to subheading Nos. 2906.12 through 2906.13 from any other subheading, including another subheading within that group.
2906.14A change to subheading No. 2906.14 from any other subheading, except from heading No. 38.05.
2906.19A change to subheading No. 2906.19 from any other subheading, except from subheading No. 3301.90 or 3805.90.
2906.21A change to subheading No. 2906.21 from any other subheading.
2906.29A change to subheading No. 2906.29 from any other subheading, except from subheading No. 2707.60 or 3301.90.
2907.11A change to subheading No. 2907.11 from any other subheading, except from subheading No. 2707.60.
2907.12-2907.22A change to subheading Nos. 2907.12 through 2907.22 from any other subheading, including another subheading within that group, except from subheading No. 2707.99.
2907.23A change to subheading No. 2907.23 from any other subheading.
2907.29-2907.30A change to subheading Nos. 2907.29 through 2907.30 from any other subheading, including another subheading within that group, except from subheading No. 2707.99.
29.08A change to heading No. 29.08 from any other heading.
2909.11-2909.49A change to subheading Nos. 2909.11 through 2909.49 from any other subheading, including another subheading within that group.
2909.50A change to subheading No. 2909.50 from any other subheading, except from subheading No. 3301.90.
2909.60A change to subheading No. 2909.60 from any other subheading.
29.10A change to subheading Nos. 2910.10 through 2910.90 from any other subheading, including another subheading within that group.
29.11A change to heading No. 29.11 from any other heading.
2912.11-2912.13A change to subheading Nos. 2912.11 through 2912.13 from any other subheading, including another subheading within that group.
2912.19-2912.49A change to subheading Nos. 2912.19 through 2912.49 from any other subheading, including another subheading within that group, except from subheading No. 3301.90.
2912.50-2912.60A change to subheading Nos. 2912.50 through 2912.60 from any other subheading, including another subheading within that group.
29.13A change to heading No. 29.13 from any other heading.
2914.11-2914.19A change to subheading Nos. 2914.11 through 2914.19 from any other subheading, including another subheading within that group, except from subheading No. 3301.90.
2914.21-2914.22A change to subheading Nos. 2914.21 through 2914.22 from any other subheading, including another subheading within that group.
2914.23A change to subheading No. 2914.23 from any other subheading, except from subheading No. 3301.90.
2914.29A change to subheading No. 2914.29 from any other subheading, except from subheading No. 3301.90 or 3805.90.
2914.30-2914.70A change to subheading Nos. 2914.30 through 2914.70 from any other subheading, including another subheading within that group, except from subheading No. 3301.90.
2915.11-2915.35A change to subheading Nos. 2915.11 through 2915.35 from any other subheading, including another subheading within that group.
2915.39A change to subheading No. 2915.39 from any other subheading, except from subheading No. 3301.90.
2915.40-2915.90A change to subheading Nos. 2915.40 through 2915.90 from any other subheading, including another subheading within that group.
2916.11-2916.20A change to subheading Nos. 2916.11 through 2916.20 from any other subheading, including another subheading within that group.
2916.31-2916.39A change to subheading Nos. 2916.31 through 2916.39 from any other subheading, including another subheading within that group, except from subheading No. 3301.90.
29.17A change to subheading Nos. 2917.11 through 2917.39 from any other subheading, including another subheading within that group.
2918.11-2918.22A change to subheading Nos. 2918.11 through 2918.22 from any other subheading, including another subheading within that group.
2918.23A change to subheading No. 2918.23 from any other subheading, except from subheading No. 3301.90.
2918.29-2918.30A change to subheading Nos. 2918.29 through 2918.30 from any other subheading, including another subheading within that group.
2918.90A change to subheading No. 2918.90 from any other subheading, except from subheading No. 3301.90.
29.19A change to heading No. 29.19 from any other heading.
29.20-29.26A change to subheading Nos. 2920.10 through 2926.90 from any other subheading, including another subheading within that group.
29.27-29.28A change to heading Nos. 29.27 through 29.28 from any other heading, including another heading within that group.
29.29-29.30A change to subheading Nos. 2929.10 through 2930.90 from any other subheading, including another subheading within that group.
29.31A change to heading No. 29.31 from any other heading.
29.32A change to subheading Nos. 2932.11 through 2932.90 from any other subheading, including another subheading within that group, except from subheading No. 3301.90.
29.33-29.34A change to subheading Nos. 2933.11 through 2934.90 from any other subheading, including another subheading within that group.
29.35A change to heading No. 29.35 from any other heading.
2936.10-2936.29A change to subheading Nos. 2936.10 through 2936.29 from any other subheading, including another subheading within that group.
2936.90A change to subheading No. 2936.90 from any other subheading, except from subheading Nos. 2936.10 through 2936.29.
29.37-29.41A change to heading Nos. 29.37 through 29.41 from any other heading, including another heading within that group.
29.42A change to heading No. 29.42 from any other chapter.
    SOR/95-146, s. 1.
Chapter 30Pharmaceutical Products
3001.10

A change to subheading No. 3001.10 from any other subheading, except from subheading Nos. 0206.10 through 0208.90 or 0305.20, heading No. 05.04 or 05.10 or subheading No. 0511.99; or

A change to a powder of subheading No. 3001.10 from any other subheading.

3001.20-3001.90A change to subheading Nos. 3001.20 through 3001.90 from any other subheading, including another subheading within that group.
30.02A change to subheading Nos. 3002.10 through 3002.90 from any other subheading, including another subheading within that group.
3003.10A change to subheading No. 3003.10 from any other subheading, except from subheading No. 2941.10, 2941.20 or 3003.20.
3003.20A change to subheading No. 3003.20 from any other subheading, except from subheading Nos. 2941.30 through 2941.90.
3003.31A change to subheading No. 3003.31 from any other subheading, except from subheading No. 2937.91.
3003.39A change to subheading No. 3003.39 from any other subheading, except from hormones or hormone derivatives of Chapter 29.
3003.40A change to subheading No. 3003.40 from any other subheading, except from heading No. 12.11 or subheading No. 1302.11, 1302.19, 1302.20 or 1302.39 or from alkaloids or alkaloid derivatives of Chapter 29.
3003.90A change to subheading No. 3003.90 from any other subheading, provided that the foreign therapeutic or prophylactic materials constitute no more than 60 per cent by weight of the total therapeutic or prophylactic materials.
3004.10A change to subheading No. 3004.10 from any other subheading, except from subheading No. 2941.10, 2941.20, 3003.10 or 3003.20.
3004.20A change to subheading No. 3004.20 from any other subheading, except from subheading Nos. 2941.30 through 2941.90 or 3003.20.
3004.31A change to subheading No. 3004.31 from any other subheading, except from subheading No. 2937.91, 3003.31 or 3003.39.
3004.32A change to subheading No. 3004.32 from any other subheading, except from adrenal cortical hormones of Chapter 29 or from subheading No. 3003.39.
3004.39A change to subheading No. 3004.39 from any other subheading, except from hormones or hormone derivatives of Chapter 29 or from subheading No. 3003.39.
3004.40A change to subheading No. 3004.40 from any other subheading, except from heading No. 12.11 or subheading No. 1302.11, 1302.19, 1302.20 or 1302.39, from alkaloids or alkaloid derivatives of Chapter 29 or from subheading No. 3003.40.
3004.50A change to subheading No. 3004.50 from any other subheading, except from vitamins of Chapter 29 or from heading No. 29.36 or subheading No. 3003.90.
3004.90A change to subheading No. 3004.90 from any other subheading, except from subheading No. 3003.90, provided that the foreign therapeutic or prophylactic materials constitute no more than 60 per cent by weight of the total therapeutic or prophylactic materials.
3005.10A change to subheading No. 3005.10 from any other subheading.
3005.90

A change to subheading No. 3005.90 from any other subheading, except from Chapters 50 through 63; or

A change to subheading No. 3005.90 from Chapters 50 through 63, whether or not there is also a change from any other subheading, provided that the production includes impregnating or coating with a pharmaceutical material.

3006.10A change to subheading No. 3006.10 from any other subheading, except from subheading No. 1212.20 or 4206.10.
3006.20-3006.60A change to subheading Nos. 3006.20 through 3006.60 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1.
Chapter 31Fertilizers
31.01A change to heading No. 31.01 from any other heading, except from powder or meal of subheading No. 0506.90, heading No. 05.08 or subheading No. 0511.91, 0511.99 or 2301.20.
3102.10-3102.21A change to subheading Nos. 3102.10 through 3102.21 from any other subheading, including another subheading within that group.
3102.29A change to subheading No. 3102.29 from any other subheading, except from subheading No. 3102.21 or 3102.30.
3102.30A change to subheading No. 3102.30 from any other subheading.
3102.40A change to subheading No. 3102.40 from any other subheading, except from subheading No. 3102.30.
3102.50A change to subheading No. 3102.50 from any other subheading.
3102.60A change to subheading No. 3102.60 from any other subheading, except from subheading No. 2834.29 or 3102.30.
3102.70A change to subheading No. 3102.70 from any other subheading.
3102.80A change to subheading No. 3102.80 from any other subheading, except from subheading No. 3102.10 or 3102.30.
3102.90A change to subheading No. 3102.90 from any other subheading, except from subheading Nos. 3102.10 through 3102.80.
3103.10-3103.20A change to subheading Nos. 3103.10 through 3103.20 from any subheading, including another subheading within that group.
3103.90A change to subheading No. 3103.90 from any other subheading, except from subheading No. 3103.10 or 3103.20.
3104.10-3104.30A change to subheading Nos. 3104.10 through 3104.30 from any other subheading, including another subheading within that group.
3104.90A change to subheading No. 3104.90 from any other subheading, except from subheading Nos. 3104.10 through 3104.30.
3105.10A change to subheading No. 3105.10 from any other chapter.
3105.20A change to subheading No. 3105.20 from any other heading, except from heading Nos. 31.02 through 31.04.
3105.30-3105.40A change to subheading Nos. 3105.30 through 3105.40 from any other subheading, including another subheading within that group.
3105.51-3105.59A change to subheading Nos. 3105.51 through 3105.59 from any other subheading, including another subheading within that group, except from subheading Nos. 3102.10 through 3103.90 or 3105.30 through 3105.40.
3105.60 A change to subheading No. 3105.60 from any other subheading, except from heading Nos. 31.03 through 31.04.
3105.90A change to subheading No. 3105.90 from any other chapter, except from subheading No. 2834.21.
    SOR/95-146, s. 1.
Chapter 32Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks
32.01-32.02A change to subheading Nos. 3201.10 through 3202.90 from any other subheading, including another subheading within that group.
32.03A change to heading No. 32.03 from any other heading.
3204.11-3204.17A change to subheading Nos. 3204.11 through 3204.17 from any other subheading, including another subheading within that group.
3204.19A change to subheading No. 3204.19 from any other subheading, except from subheading Nos. 3204.11 through 3204.17.
3204.20-3204.90A change to subheading Nos. 3204.20 through 3204.90 from any other subheading, including another subheading within that group.
32.05A change to heading No. 32.05 from any other heading.
32.06-32.09A change to subheading Nos. 3206.10 through 3209.90 from any other subheading, including another subheading within that group.
32.10A change to heading No. 32.10 from any other heading.
32.11A change to heading No. 32.11 from any other heading, except from subheading No. 3806.20.
32.12A change to subheading Nos. 3212.10 through 3212.90 from any other subheading, including another subheading within that group.
32.13A change to heading No. 32.13 from any other heading.
32.14A change to subheading Nos. 3214.10 through 3214.90 from any other subheading, including another subheading within that group, except from subheading No. 3823.50.
32.15A change to heading No. 32.15 from any other heading.
    SOR/95-146, s. 1.
Chapter 33Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations
33.01A change to subheading Nos. 3301.11 through 3301.90 from any other subheading, including another subheading within that group.
33.02A change to heading No. 33.02 from any other heading, except from heading No. 22.07, 22.08 or 33.01.
33.03A change to heading No. 33.03 from any other heading, except from subheading No. 3302.90.
33.04-33.07A change to subheading Nos. 3304.10 through 3307.90 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1.
Chapter 34Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing or Scouring Preparations, Candles and Similar Articles, Modelling Pastes, “Dental Waxes” and Dental Preparations with a Basis of Plaster
34.01A change to heading No. 34.01 from any other heading.
3402.11-3402.20A change to subheading Nos. 3402.11 through 3402.20 from any other subheading, including another subheading within that group.
3402.90A change to subheading No. 3402.90 from any other heading.
3403.11-3403.19A change to subheading Nos. 3403.11 through 3403.19 from any other subheading, including another subheading within that group, except from heading No. 27.10 or 27.12.
3403.91-3403.99A change to subheading Nos. 3403.91 through 3403.99 from any other subheading, including another subheading within that group.
3404.10-3404.20A change to subheading Nos. 3404.10 through 3404.20 from any other subheading, including another subheading within that group.
3404.90A change to subheading No. 3404.90 from any other subheading, except from heading No. 15.21 or subheading No. 2712.20 or 2712.90.
34.05A change to subheading Nos. 3405.10 through 3405.90 from any other subheading, including another subheading within that group.
34.06-34.07A change to heading Nos. 34.06 through 34.07 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 35Albuminoidal Substances; Modified Starches; Glues; Enzymes
35.01A change to subheading Nos. 3501.10 through 3501.90 from any other subheading, including another subheading within that group.
3502.10A change to subheading No. 3502.10 from any other subheading, except from heading No. 04.07.
3502.90A change to subheading No. 3502.90 from any other subheading.
35.03-35.04A change to heading Nos. 35.03 through 35.04 from any other heading, including another heading within that group.
3505.10A change to subheading No. 3505.10 from any other subheading.
3505.20A change to subheading No. 3505.20 from any other subheading, except from heading No. 11.08.
3506.10A change to subheading No. 3506.10 from any other subheading, except from subheading No. 3501.90 or heading No. 35.03.
3506.91-3506.99A change to subheading Nos. 3506.91 through 3506.99 from any other subheading, including another subheading within that group.
35.07A change to heading No. 35.07 from any other heading.
    SOR/95-146, s. 1.
Chapter 36Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
36.01-36.06A change to heading Nos. 36.01 through 36.06 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 37Photographic or Cinematographic Goods
37.01-37.03A change to heading Nos. 37.01 through 37.03 from any heading outside that group.
37.04-37.06A change to heading Nos. 37.04 through 37.06 from any other heading, including another heading within that group.
37.07A change to subheading Nos. 3707.10 through 3707.90 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1.
Chapter 38Miscellaneous Chemical Products
3801.10A change to subheading No. 3801.10 from any other subheading.
3801.20 A change to subheading No. 3801.20 from any other subheading, except from heading No. 25.04 or subheading No. 3801.10.
3801.30A change to subheading No. 3801.30 from any other subheading.
3801.90A change to subheading No. 3801.90 from any other subheading, except from heading No. 25.04.
38.02-38.05A change to heading Nos. 38.02 through 38.05 from any other heading, including another heading within that group.
38.06A change to subheading Nos. 3806.10 through 3806.90 from any other subheading, including another subheading within that group.
38.07A change to heading No. 38.07 from any other heading.
3808.10A change to subheading No. 3808.10 from any other subheading, except from subheading No. 1302.14, 2916.19 or 2917.19.
3808.20-3808.90A change to subheading Nos. 3808.20 through 3808.90 from any other subheading, including another subheading within that group.
3809.10A change to subheading No. 3809.10 from any other subheading, except from subheading No. 3505.10.
3809.91-3809.93A change to subheading Nos. 3809.91 through 3809.93 from any other subheading, including another subheading within that group.
38.10-38.16A change to heading Nos. 38.10 through 38.16 from any other heading, including another heading within that group.
38.17A change to subheading Nos. 3817.10 through 3817.20 from any other subheading, including another subheading within that group, except from subheading No. 2902.90.
38.18A change to heading No. 38.18 from any other heading.
38.19A change to heading No. 38.19 from any other heading, except from heading No. 27.10.
38.20A change to heading No. 38.20 from any other heading, except from subheading No. 2905.31.
38.21A change to heading No. 38.21 from any other heading.
38.22A change to heading No. 38.22 from any other heading, except from subheading No. 3002.10 or 3502.90 or heading No. 35.04.
3823.10A change to subheading No. 3823.10 from any other subheading, except from heading No. 35.05, subheading No. 3806.10 or 3806.20 or heading No. 39.03, 39.05, 39.06, 39.09, 39.11 or 39.13.
3823.20A change to subheading No. 3823.20 from any other subheading.
3823.30A change to subheading No. 3823.30 from any other subheading, except from heading No. 28.49.
3823.40A change to subheading No. 3823.40 from any other subheading.
3823.50A change to subheading No. 3823.50 from any other subheading, except from subheading No. 3214.90.
3823.60A change to subheading No. 3823.60 from any other subheading.
3823.90A change to subheading No. 3823.90 from any other subheading, provided that a single ingredient constitutes no more than 60 per cent by weight of the good.
    SOR/95-146, s. 1.

SECTION VIIPlastics and Articles Thereof; Rubber and Articles Thereof(Chapters 39-40)

Chapter 39Plastics and Articles Thereof
39.01-39.15A change to heading Nos. 39.01 through 39.15 from any other heading, including another heading within that group, provided that the foreign polymer materials constitute no more than 60 per cent by weight of the total polymer materials.
39.16-39.18A change to subheading Nos. 3916.10 through 3918.90 from any other subheading, including another subheading within that group.
39.19A change to subheading Nos. 3919.10 through 3919.90 from any other heading.
39.20-39.21A change to subheading Nos. 3920.10 through 3921.90 from any other subheading, including another subheading within that group.
39.22-39.26A change to heading Nos. 39.22 through 39.26 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 40Rubber and Articles Thereof
4001.10-4001.22A change to subheading Nos. 4001.10 through 4001.22 from any other subheading, including another subheading within that group.
4001.29A change to subheading No. 4001.29 from any other subheading, except from subheading No. 4001.21 or 4001.22.
4001.30A change to subheading No. 4001.30 from any other subheading.
4002.11-4002.70A change to subheading Nos. 4002.11 through 4002.70 from any other subheading, including another subheading within that group.
4002.80-4002.99A change to subheading Nos. 4002.80 through 4002.99 from any other subheading, including another subheading within that group, provided that the foreign rubber materials constitute no more than 60 per cent by weight of the total rubber materials.
40.03-40.04A change to heading Nos. 40.03 through 40.04 from any other heading, including another heading within that group.
40.05A change to heading No. 40.05 from any other heading, except from heading No. 40.01 or 40.02.
40.06-40.10A change to heading Nos. 40.06 through 40.10 from any other heading, including another heading within that group.
40.11-40.12A change to subheading Nos. 4011.10 through 4012.90 from any other subheading, including another subheading within that group.
40.13A change to heading No. 40.13 from any other heading.
40.14A change to subheading Nos. 4014.10 through 4014.90 from any other subheading, including another subheading within that group.
40.15A change to heading No. 40.15 from any other heading.
40.16A change to subheading Nos. 4016.10 through 4016.99 from any other subheading, including another subheading within that group.
40.17A change to heading No. 40.17 from any other heading.
    SOR/95-146, s. 1.

SECTION VIIIRaw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-Worm Gut)(Chapters 41-43)

Chapter 41Raw Hides and Skins (Other Than Furskins) and Leather
41.01-41.03A change to heading Nos. 41.01 through 41.03 from any other chapter.
41.04-41.07A change to heading Nos. 41.04 through 41.07 from any other heading, including another heading within that group.
41.08-41.11A change to heading Nos. 41.08 through 41.11 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 42Articles of Leather; Saddlery and Harness; Travel Goods; Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-Worm Gut)
42.01A change to heading No. 42.01 from any other heading.
4202.11A change to subheading No. 4202.11 from any other heading.
4202.12-4202.22A change to subheading Nos. 4202.12 through 4202.22 from any other heading, provided that the production constitutes more than the assembly of foreign cut components.
4202.29A change to subheading No. 4202.29 from any other heading.
4202.31-4202.32A change to subheading Nos. 4202.31 through 4202.32 from any other heading, provided that the production constitutes more than the assembly of foreign cut components.
4202.39A change to subheading No. 4202.39 from any other heading.
4202.91-4202.99A change to subheading Nos. 4202.91 through 4202.99 from any other heading, provided that the production constitutes more than the assembly of foreign cut components.
42.03-42.06A change to heading Nos. 42.03 through 42.06 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 43Furskins and Artificial Fur; Manufactures Thereof
43.01A change to heading No. 43.01 from any other chapter.
4302.11-4302.20A change to subheading Nos. 4302.11 through 4302.20 from any other heading.
4302.30A change to subheading No. 4302.30 from any other subheading, provided that the production constitutes more than the assembly of foreign cut components.
43.03-43.04A change to heading Nos. 43.03 through 43.04 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.

SECTION IXWood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwork(Chapters 44-46)

Chapter 44Wood and Articles of Wood; Wood Charcoal
44.01-44.11A change to heading Nos. 44.01 through 44.11 from any other heading, including another heading within that group.
44.12

A change to heading No. 44.12 from any other heading; or

A change to a surface covered plywood of heading No. 44.12 from any other plywood of that heading, whether or not there is also a change from any other heading, except from plywood of heading No. 44.12 that is non-surface covered or surface covered with a clear or transparent material that does not obscure the grain, texture or marking of the face ply.

44.13-44.21A change to heading Nos. 44.13 through 44.21 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 45Cork and Articles of Cork
45.01A change to heading No. 45.01 from any other heading.
45.02A change to heading No. 45.02 from any other heading, except from heading No. 45.01.
45.03-45.04A change to heading Nos. 45.03 through 45.04 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 46Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork
46.01A change to subheading Nos. 4601.10 through 4601.99 from any other subheading, including another subheading within that group.
46.02A change to heading No. 46.02 from any other heading.
    SOR/95-146, s. 1.

SECTION XPulp of Wood or of other Fibrous Cellulosic Material; Waste and Scrap of Paper or Paperboard; Paper and Paperboard and Articles Thereof(Chapters 47-49)

Chapter 47Pulp of Wood or of Other Fibrous Cellulosic Material; Waste and Scrap of Paper or Paperboard
47.01-47.02A change to heading Nos. 47.01 through 47.02 from any other heading, including another heading within that group.
47.03-47.04A change to subheading Nos. 4703.11 through 4704.29 from any other subheading, including another subheading within that group.
47.05-47.07A change to heading Nos. 47.05 through 47.07 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 48Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard
48.01-48.07A change to heading Nos. 48.01 through 48.07 from any other heading, including another heading within that group.
4808.10A change to subheading No. 4808.10 from any other heading.
4808.20-4808.30A change to subheading Nos. 4808.20 through 4808.30 from any other heading, except from heading No. 48.04.
4808.90A change to subheading No. 4808.90 from any other chapter.
48.09A change to heading No. 48.09 from any other heading.
48.10A change to heading No. 48.10 from any other heading.
4811.10-4811.31A change to subheading Nos. 4811.10 through 4811.31 from any other heading.
4811.39A change to subheading No. 4811.39 from any other heading, except from heading No. 48.04.
4811.40-4811.90A change to subheading No. 4811.40 through 4811.90 from any other heading.
48.12-48.14A change to heading Nos. 48.12 through 48.14 from any other heading, including another heading within that group.
48.15A change to heading No. 48.15 from any other heading.
48.16A change to heading No. 48.16 from any other heading, except from heading No. 48.09.
48.17-48.22A change to heading Nos. 48.17 through 48.22 from any other heading, including another heading within that group.
4823.11-4823.19A change to subheading Nos. 4823.11 through 4823.19 from any other subheading, including another subheading within that group.
4823.20-4823.59A change to subheading Nos. 4823.20 through 4823.59 from any other chapter.
4823.60A change to subheading No. 4823.60 from any other subheading.
4823.70-4823.90A change to subheading Nos. 4823.70 through 4823.90 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1.
Chapter 49Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans
49.01-49.11A change to heading Nos. 49.01 through 49.11 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.

SECTION XITextiles and Textile Articles(Chapters 50-63)

Chapter 50Silk
50.01-50.03A change to heading Nos. 50.01 through 50.03 from any other chapter.
50.04-50.06A change to heading Nos. 50.04 through 50.06 from any heading outside that group.
50.07A change to heading No. 50.07 from any other heading.
    SOR/95-146, s. 1.
Chapter 51Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric
51.01-51.05A change to heading Nos. 51.01 through 51.05 from any other chapter.
51.06-51.10A change to heading Nos. 51.06 through 51.10 from any heading outside that group.
51.11-51.13A change to heading Nos. 51.11 through 51.13 from any heading outside that group.
    SOR/95-146, s. 1.
Chapter 52Cotton
52.01-52.03A change to heading Nos. 52.01 through 52.03 from any other chapter.
52.04-52.07A change to heading Nos. 52.04 through 52.07 from any heading outside that group.
52.08-52.12A change to heading Nos. 52.08 through 52.12 from any heading outside that group.
    SOR/95-146, s. 1.
Chapter 53Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn
53.01-53.05A change to heading Nos. 53.01 through 53.05 from any other chapter.
53.06-53.08A change to heading Nos. 53.06 through 53.08 from any heading outside that group.
53.09-53.11A change to heading Nos. 53.09 through 53.11 from any heading outside that group.
    SOR/95-146, s. 1.
Chapter 54Man-made Filaments
54.01-54.06A change to heading Nos. 54.01 through 54.06 from any other chapter.
54.07-54.08A change to heading Nos. 54.07 through 54.08 from any heading outside that group.
    SOR/95-146, s. 1.
Chapter 55Man-made Staple Fibres
55.01-55.07A change to heading Nos. 55.01 through 55.07 from any other chapter, except from heading Nos. 54.01 through 54.05.
55.08-55.11A change to heading Nos. 55.08 through 55.11 from any heading outside that group.
55.12-55.16A change to heading Nos. 55.12 through 55.16 from any heading outside that group.
    SOR/95-146, s. 1.
Chapter 56Wadding, Felt and Non-Wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof
56.01A change to heading No. 56.01 from any other heading.
56.02-56.05A change to heading Nos. 56.02 through 56.05 from any heading outside that group.
56.06A change to heading No. 56.06 from any other heading, except from heading Nos. 50.04 through 50.05, 51.06 through 51.08, 52.04 through 52.06, 53.06 through 53.08, 54.01 through 54.05, or 55.08 through 55.10.
56.07

A change to twine, cordage, rope or cable of heading No. 56.07 that is not plaited or braided, or covered or sheathed with rubber or plastics, from any other heading, except from heading Nos. 50.04 through 50.05, 51.06 through 51.08, 51.10, 52.04 through 52.06, 53.06 through 53.08, 54.01 through 54.05, or 55.08 through 55.10; or

A change to any other good of heading No. 56.07 from any other heading.

56.08A change to heading No. 56.08 from any other heading, except from heading No. 58.04.
56.09A change to heading No. 56.09 from any other heading, except from heading Nos. 50.04 through 50.05, 51.06 through 51.08, 51.10, 52.04 through 52.06, 53.06 through 53.08, 54.01 through 54.05, 55.08 through 55.10 or 56.04 through 56.07.
    SOR/95-146, s. 1.
Chapter 57Carpets and Other Textile Floor Coverings
57.01-57.05A change to heading Nos. 57.01 through 57.05 from any other chapter.
    SOR/95-146, s. 1.
Chapter 58Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
  • Note: For purposes of this Chapter, the expression similar good means similar article as described in the applicable Chapter, heading or subheading notes of the Harmonized Commodity Description and Coding System (“HS”).

58.01-58.02A change to heading Nos. 58.01 through 58.02 from any heading outside that group.
58.03-58.05A change to heading Nos. 58.03 through 58.05 from any other heading.
5806.10-5806.39A change to subheading Nos. 5806.10 through 5806.39 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08 or 55.12 through 55.16 or 58.01.
5806.40A change to subheading No. 5806.40 from any other heading.
58.07

A change to a label or similar good of heading No. 58.07 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16 or subheading Nos. 5806.10 through 5806.39; or

A change to a badge or similar good of heading No. 58.07 from any other heading, except from subheading No. 6307.90.

5808.10 A change to subheading No. 5808.10 from any other heading.
5808.90

A change to an ornamental trimming of subheading No. 5808.90 from any other heading; or

A change to a tassel, pompon or similar good of subheading No. 5808.90, from any other heading, except from heading Nos. 50.04 through 50.05, 51.06 through 51.09, 52.04 through 52.06, 53.06 through 53.08, 54.01 through 54.05, 55.08 through 55.10 or 56.04 through 56.06.

58.09A change to heading No. 58.09 from any another heading.
58.10

A change to heading No. 58.10 from any other chapter, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 56.02 through 56.03, 58.01, 58.04, 58.06 or 60.01 through 60.02; or

A change to heading No. 58.10 from any other heading, provided that the production constitutes more than minor embroidery along the selvage of the good.

58.11A change to heading No. 58.11 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 56.01 through 56.03, 58.06, 58.09 through 58.10 or 60.02 or subheading No. 6307.90.
    SOR/95-146, s. 1.
Chapter 59Impregnated, Coated, Covered or laminated Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
59.01-59.02A change to heading Nos. 59.01 through 59.02 from any other heading.
59.03

A change to heading No. 59.03 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16 or 58.03, subheading Nos. 5806.10 through 5806.39 or heading No. 58.08 or 60.02; or

A change to a woven fabric of heading No. 59.03 from any other heading, provided that the impregnation, coating, covering or lamination constitutes 15 per cent or more by weight of the good; or

A change to a knitted fabric of heading No. 59.03 from any other heading, provided that the impregnation, coating, covering or lamination constitutes 20 per cent or more by weight of the good.

59.04-59.06A change to heading Nos. 59.04 through 59.06 from any other heading.
59.07

A change to heading No. 59.07 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16 or 58.03, subheading Nos. 5806.10 through 5806.39 or heading No. 58.08 or 60.02; or

A change to a woven fabric of heading No. 59.07 from any other heading, provided that the impregnation, coating, covering or lamination constitutes 15 per cent or more by weight of the good; or

A change to a knitted fabric of heading No. 59.07 from any other heading, provided that the impregration, coating, covering or lamination constitutes 20 per cent or more by weight of the good.

59.08-59.10A change to heading Nos. 59.08 through 59.10 from any other heading.
59.11A change to heading No. 59.11 from any other heading, except from heading Nos. 56.02 through 56.03.
    SOR/95-146, s. 1.
Chapter 60Knitted or Crocheted Fabrics
60.01

A change to heading No. 60.01 from any other heading; or

A change to a fabric of heading No. 60.01 impregnated, coated, covered or laminated with rubber, plastics or other materials, from any other fabric of heading No. 60.01, provided that the impregnation, coating, covering or lamination constitutes 20 per cent or more by weight of the good.

60.02A change to heading No. 60.02 from any other heading.
    SOR/95-146, s. 1.
Chapter 61Articles of Apparel and Clothing Accessories, Knitted or Crocheted
  • Note 1: For the purposes of this chapter, substantial assembly means the sewing together or other assembly of

    • (a) all the major garment parts of a good of this chapter; or

    • (b) six or more garment parts of a good of this chapter.

  • Note 2: For the purposes of this chapter, major garment parts means integral components of a garment, but does not include parts such as collars, cuffs, waistbands, plackets, pockets, linings, paddings or accessories.

A change to garment parts of this chapter from any other chapter, except from subheading 6307.90.

A change to any good of this chapter, other than garment parts, from any other chapter; or

A change to any good of this chapter, other than garment parts, from garment parts of this chapter, whether or not there is also a change from any other chapter, provided that the change is the result of substantial assembly.

    SOR/95-146, s. 1; SOR/95-447, s. 3.
Chapter 62Articles of Apparel and Clothing Accessories, not Knitted or Crocheted
  • Note 1: For the purposes of this chapter, substantial assembly means the sewing together or other assembly of

    • (a) all the major garment parts of a good of this chapter; or

    • (b) six or more garment parts of a good of this chapter.

  • Note 2: For the purposes of this chapter, major garment parts means integral components of a garment, but does not include parts such as collars, cuffs, waistbands, plackets, pockets, linings, paddings or accessories.

A change to garment parts of this chapter from any other chapter, except from subheading 6307.90.

A change to any good of this chapter, other than garment parts, from any other chapter; or

A change to any good of this chapter, other than garment parts, from garment parts of this chapter, whether or not there is also a change from any other chapter, provided that the change is the result of substantial assembly.

    SOR/95-146, s. 1; SOR/95-447, s. 3.
Chapter 63Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags
  • Note 1: The country of origin of a good of heading No. 63.09 shall be the country in which the good is last collected and packaged for shipment.

  • Note 2: The country of origin of a worn-out article of heading No. 63.10 shall be the country in which the good is last collected and packaged for shipment.

6301.10A change to subheading No. 6301.10 from any other heading.
6301.20-6301.90A change to subheading Nos. 6301.20 through 6301.90 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 56.03, 58.01 through 58.02, 58.09 through 58.10, 59.03, 59.07 or 60.01 through 60.02.
63.02

A change to a quilted good of heading No. 63.02 from any other heading, except from subheading No. 6307.90, provided that both the cutting of the top and bottom fabrics and the assembly of the quilted good are performed entirely in one country; or

A change to a non-quilted good of heading No. 63.02 from any other heading, provided that the production includes cutting and hemming all sides and a significant sewing or other assembly operation with respect to the good.

63.03

A change to a quilted good of heading No. 63.03 from any other heading, except from subheading No. 6307.90, provided that both the cutting of the top and bottom fabrics and the assembly of the quilted good are performed entirely in one country; or

A change to a curtain, drape, curtain valance or bed valance of heading No. 63.03 from any other heading, provided that the production includes cutting and hemming all sides and a significant sewing or other assembly operation with respect to the good; or

A change to any other good of heading No. 63.03 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 56.02 through 56.03, 58.01 through 58.04, 58.06, 58.09 through 58.10, 59.03, 59.06 through 59.07 or 60.01 through 60.02.

63.04

A change to a quilted good of heading No. 63.04 from any other heading, except from subheading No. 6307.90, provided that both the cutting of the top and bottom fabrics and the assembly of the quilted good are performed entirely in one country; or

A change to a pillow cover or pillow sham of heading No. 63.04 from any other heading; or

A change to any other good of heading No. 63.04 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 56.02 through 56.03, 58.01 through 58.04, 58.06, 58.09 through 58.10, 59.03, 59.06 through 59.07 or 60.01 through 60.02.

63.05A change to heading No. 63.05 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 56.02 through 56.03, 58.01, 58.04, 58.06, 58.09 through 58.11, 59.03, 59.06 through 59.07 or 60.01 through 60.02.
6306.11-6306.19

A change to a tarpaulin or sunblind of subheading Nos. 6306.11 through 6306.19 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 56.03, 58.01 through 58.02, 58.09 through 58.11, 59.03, 59.06 through 59.07 or 60.01 through 60.02; or

A change to an awning of subheading Nos. 6306.11 through 6306.19 from any other chapter.

6306.21-6306.49A change to subheading Nos. 6306.21 through 6306.49 from any other chapter.
6306.91-6306.99A change to subheading Nos. 6306.91 through 6306.99 from any other heading, except from subheading No. 6307.90, provided that the production includes more than cutting and hemming the good.
6307.10A change to subheading No. 6307.10 from any other heading, except from heading Nos. 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 56.02 through 56.03, 58.01 through 58.04, 58.06, 58.09 through 58.11, 59.03, 59.07 or 60.01 through 60.02.
6307.20A change to subheading No. 6307.20 from any other heading.
6307.90A change to subheading No. 6307.90 from any other heading, provided that the production includes cutting and a significant sewing or other assembly operation with respect to the good.
63.08A change to heading No. 63.08 from any other heading, provided that the fabric or the yarn meets the tariff shift rule that would be applicable if the fabric or the yarn were classified alone.
63.10A change to a good of heading No. 63.10, other than a worn-out article, provided that the production includes more than cutting and hemming the good.
    SOR/95-146, s. 1; SOR/95-447, ss. 4, 5.

SECTION XIIFootwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair(Chapters 64-67)

Chapter 64Footwear, Gaiters and the Like; Parts of Such Articles
  • Note: For purposes of this Chapter, the term formed uppers, means uppers, with closed bottoms, that are shaped by lasting, moulding or otherwise, but not by simply closing at the bottom.

64.01-64.05A change to heading Nos. 64.01 through 64.05 from any tariff item outside that group, except from formed uppers of heading No. 64.06.
6406.10A change to subheading No. 6406.10 from any other subheading.
6406.20-6406.99A change to subheading Nos. 6406.20 through 6406.99 from any other chapter.
    SOR/95-146, s. 1.
Chapter 65Headgear and Parts Thereof
65.01-65.02A change to heading Nos. 65.01 through 65.02 from any heading outside that group.
65.03-65.06

A change to heading Nos. 65.03 through 65.06 from any heading outside that group, except from heading Nos. 65.01 through 65.02; or

A change to heading Nos. 65.03 through 65.06 from heading No. 65.01, provided that the production includes blocking of the good; or

A change to heading Nos. 65.03 through 65.06 from heading No. 65.02, provided that the production includes at least two of the following:

  • - 
    dyeing,
  • - 
    blocking,
  • - 
    trimming, or
  • - 
    adding a sweatband; and

at least three processing operations altogether.

65.07A change to heading No. 65.07 from any other heading.
    SOR/95-146, s. 1.
Chapter 66Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof
66.01-66.02A change to heading Nos. 66.01 through 66.02 from any other heading, including another heading within that group.
6603.10A change to subheading No. 6603.10 from any other heading.
6603.20

A change to subheading No. 6603.20 from any other heading; or

A change to subheading No. 6603.20 from subheading No. 6603.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

6603.90A change to subheading No. 6603.90 from any other heading.
    SOR/95-146, s. 1.
Chapter 67Prepared Feathers and Down and Articles Made of Feathers or of Down; Artificial Flowers; Articles of Human Hair
67.01

A change to heading No. 67.01 from any other heading; or

A change to a feather or down good of heading No. 67.01 from feather or down of that heading, whether or not there is also a change from any other heading.

67.02-67.04A change to heading Nos. 67.02 through 67.04 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.

SECTION XIIIArticles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware(Chapters 68-70)

Chapter 68Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials
68.01-68.08A change to heading Nos. 68.01 through 68.08 from any other heading, including another heading within that group.
6809.11-6809.19A change to subheading Nos. 6809.11 through 6809.19 from any other heading.
6809.90A change to subheading No. 6809.90 from any other subheading.
6810.11-6810.20A change to subheading Nos. 6810.11 through 6810.20 from any other heading.
6810.91A change to subheading No. 6810.91 from any other subheading.
6810.99A change to subheading No. 6810.99 from any other heading.
6811.10-6811.30A change to subheading Nos. 6811.10 through 6811.30 from any other heading.
6811.90A change to subheading No. 6811.90 from any other heading.
6812.10A change to subheading No. 6812.10 from any other heading.
6812.20A change to subheading No. 6812.20 from any other subheading.
6812.30A change to subheading No. 6812.30 from any other subheading, except from subheading No. 6812.20.
6812.40A change to subheading No. 6812.40 from any other subheading.
6812.50A change to subheading No. 6812.50 from any other subheading.
6812.60-6812.70A change to subheading Nos. 6812.60 through 6812.70 from any subheading outside that group.
6812.90A change to subheading No. 6812.90 from any other heading.
68.13A change to heading No. 68.13 from any other heading.
6814.10A change to subheading No. 6814.10 from any other heading.
6814.90A change to subheading No. 6814.90 from any other heading.
68.15A change to subheading Nos. 6815.10 through 6815.99 from any other subheading, including a subheading within that group.
    SOR/95-146, s. 1.
Chapter 69Ceramic Products
69.01-69.14A change to heading Nos. 69.01 through 69.14 from any other chapter.
    SOR/95-146, s. 1.
Chapter 70Glass and Glassware
70.01-70.02A change to heading Nos. 70.01 through 70.02 from any other heading, including another heading within that group.
70.03-70.06A change to heading Nos. 70.03 through 70.06 from any heading outside that group.
70.07-70.08A change to heading Nos. 70.07 through 70.08 from any other heading, including another heading within that group.
7009.10A change to subheading No. 7009.10 from any other subheading.
7009.91-7009.92A change to subheading Nos. 7009.91 through 7009.92 from any other heading.
70.10-70.18A change to heading Nos. 70.10 through 70.18 from any heading outside that group, except from heading No. 70.20.
7019.10A change to subheading No. 7019.10 from any other heading.
7019.20A change to subheading No. 7019.20 from any other subheading.
7019.31-7019.32A change to subheading Nos. 7019.31 through 7019.32 from any subheading outside that group.
7019.39A change to subheading No. 7019.39 from any other subheading.
7019.90A change to subheading No. 7019.90 from any other heading.
70.20A change to heading No. 70.20 from any other heading, except from heading Nos. 70.10 through 70.18.
    SOR/95-146, s. 1.

SECTION XIVNatural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin(chapter 71)

Chapter 71Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin
71.01A change to heading No. 71.01 from any other heading, except from heading No. 03.07.
71.02-71.03A change to heading Nos. 71.02 through 71.03 from any other chapter.
71.04-71.05A change to heading Nos. 71.04 through 71.05 from any other heading, including another heading within that group.
71.06A change to heading No. 71.06 from any other chapter.
71.07A change to heading No. 71.07 from any other heading.
71.08A change to heading No. 71.08 from any other chapter.
71.09A change to heading No. 71.09 from any other heading.
71.10A change to heading No. 71.10 from any other chapter.
71.11-71.12A change to heading Nos. 71.11 through 71.12 from any other heading, including another heading within that group.
71.13-71.15A change to subheading Nos. 7113.11 through 7115.90 from any other subheading, including another subheading within that group.
71.16

A change to heading No. 71.16 from any other heading, except from heading No. 71.01; or

A change to heading No. 71.16 from heading No. 71.01, whether or not there is also a change from any other heading, provided that the production constitutes more than temporarily or permanently stringing the pearls.

71.17-71.18A change to heading Nos. 71.17 through 71.18 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.

SECTION XVBase Metals and Articles of Base Metal(Chapters 72-83)

Chapter 72Iron and Steel
72.01-72.06A change to heading Nos. 72.01 through 72.06 from any other heading, including another heading within that group.
72.07A change to heading No. 72.07 from any other heading, except from heading No. 72.06.
72.08A change to heading No. 72.08 from any other heading.
72.09A change to heading No. 72.09 from any other heading, except from heading No. 72.08 or 72.11.
72.10A change to heading No. 72.10 from any other heading, except from heading Nos. 72.08 through 72.12.
72.11A change to heading No. 72.11 from any other heading, except from heading Nos. 72.08 through 72.09.
72.12A change to heading No. 72.12 from any other heading, except from heading Nos. 72.08 through 72.11.
72.13A change to heading No. 72.13 from any other heading.
72.14A change to heading No. 72.14 from any other heading, except from heading No. 72.13.
72.15A change to heading No. 72.15 from any other heading, except from heading Nos. 72.13 through 72.14.
72.16A change to heading No. 72.16 from any other heading, except from heading Nos. 72.08 through 72.15.
72.17

A change to heading No. 72.17 from any other heading, except from heading Nos. 72.13 through 72.15; or

A change to heading No. 72.17 from heading Nos. 72.13 through 72.15, whether or not there is also a change from any other heading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

72.18A change to heading No. 72.18 from any other heading.
72.19-72.20A change to heading Nos. 72.19 through 72.20 from any heading outside that group.
72.21-72.22A change to heading Nos. 72.21 through 72.22 from any heading outside that group.
72.23

A change to heading No. 72.23 from any other heading, except from heading Nos. 72.21 through 72.22; or

A change to heading No. 72.23 from heading Nos. 72.21 through 72.22, whether or not there is also a change from any other heading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

72.24A change to heading No. 72.24 from any other heading.
72.25-72.26A change to heading Nos. 72.25 through 72.26 from any heading outside that group.
72.27-72.28A change to heading Nos. 72.27 through 72.28 from any heading outside that group.
72.29

A change to heading No. 72.29 from any other heading, except from heading Nos. 72.27 through 72.28; or

A change to heading No. 72.29 from heading Nos. 72.27 through 72.28, whether or not there is also a change from any other heading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

    SOR/95-146, s. 1.
Chapter 73Articles of Iron or Steel
73.01-73.07A change to heading Nos. 73.01 through 73.07 from any other heading, including another heading within that group.
73.08

A change to heading No. 73.08 from any other heading, except from heading No. 72.16; or

A change to heading No. 73.08 from angles, shapes or sections of heading No. 72.16, whether or not there is also a change from any other heading, provided that the production includes more than one of the following:

  • (a) drilling, punching, notching, cutting, cambering or sweeping, whether performed individually or in combination;

  • (b) adding attachments or weldments for composite construction;

  • (c) adding attachments for handling purposes;

  • (d) adding weldments, connectors or attachments to H-sections or I-sections, provided that the maximum dimension of the weldments, connectors or attachments is not greater than the dimension between the inner surfaces of the flanges of the H-sections or I-sections;

  • (e) painting, galvanizing or otherwise coating; or

  • (f) adding a simple base plate without stiffening elements, individually or in combination with drilling, punching, notching or cutting to create an article suitable as a column.

73.09-73.14A change to heading Nos. 73.09 through 73.14 from any other heading, including another heading within that group.
7315.11-7315.12

A change to subheading Nos. 7315.11 through 7315.12 from any other heading; or

A change to subheading Nos. 7315.11 through 7315.12 from subheading Nos. 7315.19 or 7315.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

7315.19A change to subheading No. 7315.19 from any other subheading.
7315.20-7315.89

A change to subheading Nos. 7315.20 through 7315.89 from any other heading; or

A change to subheading Nos. 7315.20 through 7315.89 from subheading No. 7315.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

7315.90A change to subheading No. 7315.90 from any other subheading.
73.16A change to heading No. 73.16 from any other heading, except from heading Nos. 73.12 or 73.15.
73.17-73.18A change to heading Nos. 73.17 through 73.18 from any other heading, including another heading within that group.
73.19A change to heading No. 73.19 from any other heading.
73.20A change to heading No. 73.20 from any other heading.
7321.11-7321.83

A change to subheading Nos. 7321.11 through 7321.83 from any other heading; or

A change to subheading Nos. 7321.11 through 7321.83 from subheading No. 7321.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

7321.90A change to subheading No. 7321.90 from any other heading.
73.22-73.23A change to heading Nos. 73.22 through 73.23 from any other heading, including another heading within that group.
7324.10-7324.29A change to subheading Nos. 7324.10 through 7324.29 from any other subheading, including another subheading within that group.
7324.90A change to subheading No. 7324.90 from any other subheading.
73.25-73.26A change to heading Nos. 73.25 through 73.26 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 74Copper and Articles Thereof
74.01-74.07A change to heading Nos. 74.01 through 74.07 from any other heading, including another heading within that group.
74.08

A change to heading No. 74.08 from any other heading, except from heading No. 74.07; or

A change to heading No. 74.08 from heading No. 74.07, whether or not there is also a change from any other heading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

74.09A change to heading No. 74.09 from any other heading.
74.10A change to heading No. 74.10 from any other heading, except from plates, sheets or strips of heading No. 74.09 of a thickness of less than 5 mm.
74.11-74.18A change to heading Nos. 74.11 through 74.18 from any other heading, including another heading within that group.
74.19A change to subheading Nos. 7419.10 through 7419.99 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1.
Chapter 75Nickel and Articles Thereof
75.01-75.04A change to heading Nos. 75.01 through 75.04 from any other heading, including another heading within that group.
75.05A change to subheading Nos. 7505.11 through 7505.22 from any other subheading, including another subheading within that group.
75.06

A change to heading No. 75.06 from any other heading; or

A change to foil of heading No. 75.06 of a thickness of 0.15 mm or less from any other good of heading No. 75.06, whether or not there is also a change from any other heading, provided that the thickness of the good is reduced by at least 50 per cent.

75.07A change to subheading Nos. 7507.11 through 7507.20 from any other subheading, including another subheading within that group.
75.08A change to heading No. 75.08 from any other heading.
    SOR/95-146, s. 1.
Chapter 76Aluminum and Articles Thereof
76.01-76.04A change to heading Nos. 76.01 through 76.04 from any other heading, including another heading within that group.
76.05

A change to heading No. 76.05 from any other heading, except from heading No. 76.04; or

A change to heading No. 76.05 from heading No. 76.04, whether or not there is also a change from any other heading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

76.06-76.15A change to heading Nos. 76.06 through 76.15 from any other heading, including another heading within that group.
76.16A change to subheading Nos. 7616.10 through 7616.90 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1.
Chapter 78Lead and Articles Thereof
78.01-78.03

A change to heading Nos. 78.01 through 78.03 from any other heading, including another heading within that group; or

A change to wire of heading No. 78.03 from rod of that heading, whether or not there is also a change from any other heading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

78.04

A change to subheading Nos. 7804.11 through 7804.20 from any other subheading, including another subheading within that group; or

A change to any of the following goods of heading No. 78.04 from any other goods of that heading, whether or not there is also a change from any other subheading: powder, except from flakes; flake, except from powders; plate, except from sheets or strips; sheet, except from plates or strips; strip, except from sheets or plates.

78.05-78.06

A change to heading Nos. 78.05 through 78.06 from any other heading, including another heading within that group; or

A change to any of the following goods of heading Nos. 78.05 through 78.06 from any other goods of those headings, whether or not there is also a change from any other heading: tube, except from pipes; pipe, except from tubes; tube or pipe fittings, except from tubes or pipes; cable, stranded wire or plaited band.

    SOR/95-146, s. 1.
Chapter 79Zinc and Articles Thereof
79.01-79.06

A change to heading Nos. 79.01 through 79.06 from any other heading, including another heading within that group; or

A change to any of the following goods of heading Nos. 79.01 through 79.06 from any other goods of those headings, whether or not there is also a change from any other heading: unwrought matte; powder, except from flakes; flake, except from powders; bar, except from rods or profiles; rod, except from bars or profiles; profile, except from rods or bars; plate, except from sheets or strips; sheet, except from plates or strips; strip, except from sheets or plates; foil, except from sheets or strips; tube, except from pipes; pipe, except from tubes; tube or pipe fittings, except from tubes or pipes; or

A change to wire of heading Nos. 79.01 through 79.06 from rod of those headings, whether or not there is also a change from any other heading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

79.07A change to subheading Nos. 7907.10 through 7907.90 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1.
Chapter 80Tin and Articles Thereof
80.01A change to heading No. 80.01 from any other heading.
80.02-80.04

A change to heading Nos. 80.02 through 80.04 from any other heading, including another heading within that group; or

A change to any of the following goods of heading Nos. 80.02 through 80.04 from any other goods of those headings, whether or not there is also a change from any other heading: bar, except from rods or profiles; rod, except from bars or profiles; profile, except from rods or bars; plate, except from sheets or strips; sheet, except from plates or strips; strip, except from sheets or plates; or

A change to wire of heading Nos. 80.02 through 80.04 from rod of those headings, whether or not there is also a change from any other heading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

80.05A change to subheading Nos. 8005.10 through 8005.20 from any other subheading, including another subheading within that group.
80.06-80.07

A change to heading Nos. 80.06 through 80.07 from any other heading, including another heading within that group; or

A change to any of the following goods of heading Nos. 80.06 through 80.07 from any other goods of those headings, whether or not there is also a change from any other heading: tube, except from pipes; pipe, except from tubes; tube or pipe fittings, except from tubes or pipes; cable, stranded wire or plaited band.

    SOR/95-146, s. 1.
Chapter 81Other Base Metals; Cermets; Articles Thereof
8101.10-8101.92

A change to subheading Nos. 8101.10 through 8101.92 from any other subheading, including another subheading within that group; or

A change to any of the following goods of subheading Nos. 8101.10 through 8101.92 from any other goods of those subheadings, whether or not there is also a change from any other subheading: unwrought matte; bar, except from rods or profiles; rod, except from bars or profiles; profile, except from rods or bars; plate, except from sheets or strip; sheet, except from plates or strip; strip, except from sheets or plates; foil, except from sheets and strips.

8101.93

A change to subheading No. 8101.93 from any other subheading, except from subheading No. 8101.92; or

A change to subheading No. 8101.93 from subheading No. 8101.92, whether or not there is also a change from any other subheading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

8101.99

A change to subheading No. 8101.99 from any other subheading; or

A change to any of the following goods of subheading No. 8101.99 from any other goods of that subheading, whether or not there is also a change from any other subheading: tube, except from pipes; pipe, except from tubes; tube or pipe fittings, except from tubes or pipes; cable, stranded wire or plaited band.

8102.10-8102.92

A change to subheading Nos. 8102.10 through 8102.92 from any other subheading, including another subheading within that group; or

A change to any of the following goods of subheading Nos. 8102.10 through 8102.92 from any other goods of those subheadings, whether or not there is also a change from any other subheading: unwrought matte; bar, except from rods or profiles; rod, except from bars or profiles; profiles, except from rods or bars; plate, except from sheets or strips; sheet, except from plates or strips; strip, except from sheets or plates; foil, except from sheets or strips.

8102.93

A change to subheading No. 8102.93 from any other subheading, except from subheading No. 8102.92; or

A change to subheading No. 8102.93 from subheading No. 8102.92, whether or not there is also a change from any other subheading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

8102.99A change to subheading No. 8102.99 from any other subheading.
81.03-81.13

A change to subheading Nos. 8103.10 through 8113.00 from any other subheading, including another subheading within that group; or

A change to any of the following goods of subheading Nos. 8103.10 through 8113.00 from any other goods of those subheadings, whether or not there is also a change from any other subheading: unwrought matte; powder, except from flakes; flake, except from powders; bar, except from rods or profiles; rod, except from bars or profiles; profiles, except from rods or bars; plates, except from sheets or strips; sheets, except from plates or strips; strip, except from sheets or plates; foil, except from sheets or strips; tube, except from pipes; pipe, except from tubes; tube or pipe fittings, except from tubes or pipes; cable, stranded wire or plaited band; or

A change to wire of subheading Nos. 8103.10 through 8113.00 from rod of those subheadings, whether or not there is also a change from any other subheading, provided that the cross-sectional area of the rod is reduced by at least 50 per cent.

    SOR/95-146, s. 1.
Chapter 82Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal
8201.10-8202.40A change to subheading Nos. 8201.10 through 8202.40 from any other subheading, including another subheading within that group.
8202.91A change to subheading No. 8202.91 from any other subheading, except from subheading No. 8202.99.
8202.99A change to subheading No. 8202.99 from any other heading.
82.03-82.07A change to subheading Nos. 8203.10 through 8207.90 from any other subheading, including another subheading within that group.
82.08-82.15A change to heading Nos. 82.08 through 82.15 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 83Miscellaneous Articles of Base Metal
8301.10-8301.50

A change to subheading Nos. 8301.10 through 8301.50 from any other subheading, including another subheading within that group, except from subheading No. 8301.60; or

A change to subheading Nos. 8301.10 through 8301.50 from subheading No. 8301.60, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other subheading.

8301.60-8301.70A change to subheading Nos. 8301.60 through 8301.70 from any other chapter.
83.02A change to subheading Nos. 8302.10 through 8302.60 from any other subheading, including another subheading within that group.
83.03-83.04A change to heading Nos. 83.03 through 83.04 from any other heading, including another heading within that group.
83.05A change to subheading Nos. 8305.10 through 8305.90 from any other subheading, including another subheading within that group.
83.06-83.07A change to heading Nos. 83.06 through 83.07 from any other heading, including another heading within that group.
83.08A change to subheading Nos. 8308.10 through 8308.90 from any other subheading, including another subheading within that group.
83.09-83.10A change to heading Nos. 83.09 through 83.10 from any other heading, including another heading within that group.
83.11A change to subheading Nos. 8311.10 through 8311.90 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1.

SECTION XVIMachinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles(Chapters 84-85)

Chapter 84Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof
8401.10A change to subheading No. 8401.10 from any other subheading.
8401.20

A change to subheading No. 8401.20 from any other subheading; or

A change to machinery or apparatus of subheading No. 8401.20 from parts of that subheading, whether or not there is also a change from any other subheading.

8401.30A change to subheading No. 8401.30 from any other subheading.
8401.40A change to subheading No. 8401.40 from any other heading.
8402.11-8402.12A change to subheading Nos. 8402.11 through 8402.12 from any subheading outside that group.
8402.19-8402.20A change to subheading Nos. 8402.19 through 8402.20 from any other subheading, including another subheading within that group.
8402.90

A change to subheading No. 8402.90 from any other heading, except from heading Nos. 73.03 through 73.06; or

A change to subheading No. 8402.90 from heading Nos. 73.03 through 73.06, whether or not there is also a change from any other heading, provided that the production includes bending to shape.

8403.10A change to subheading No. 8403.10 from any other subheading.
8403.90A change to subheading No. 8403.90 from any other heading.
8404.10-8404.20A change to subheading Nos. 8404.10 through 8404.20 from any other subheading, including another subheading within that group.
8404.90A change to subheading No. 8404.90 from any other heading.
8405.10A change to subheading No. 8405.10 from any other subheading.
8405.90A change to subheading No. 8405.90 from any other heading.
8406.11-8406.19A change to subheading Nos. 8406.11 through 8406.19 from any other subheading, including another subheading within that group.
8406.90A change to subheading No. 8406.90 from any other heading.
84.07-84.08A change to heading Nos. 84.07 through 84.08 from any other heading, including another heading within that group.
8409.10A change to subheading No. 8409.10 from any other heading.
8409.91-8409.99A change to subheading Nos. 8409.91 through 8409.99 from any other heading, provided that the production constitutes more than simple assembly.
8410.11-8410.13A change to subheading Nos. 8410.11 through 8410.13 from any subheading outside that group.
8410.90A change to subheading No. 8410.90 from any other heading.
8411.11-8411.82A change to subheading Nos. 8411.11 through 8411.82 from any subheading outside that group.
8411.91-8411.99A change to subheading Nos. 8411.91 through 8411.99 from any other heading.
8412.10-8412.80A change to subheading Nos. 8412.10 through 8412.80 from any other subheading, including another subheading within that group.
8412.90A change to subheading No. 8412.90 from any other heading.
8413.11-8413.82A change to subheading Nos. 8413.11 through 8413.82 from any other subheading, including another subheading within that group.
8413.91-8413.92A change to subheading Nos. 8413.91 through 8413.92 from any other heading.
8414.10-8414.80A change to subheading Nos. 8414.10 through 8414.80 from any other subheading, including another subheading within that group.
8414.90A change to subheading No. 8414.90 from any other heading.
8415.10-8415.83A change to subheading Nos. 8415.10 through 8415.83 from any other subheading, including another subheading within that group, provided that the production constitutes more than simple assembly.
8415.90

A change to subheading No. 8415.90 from any other heading, except from heading Nos. 74.11, 76.08, 84.14, 85.01 or 85.35 through 85.37; or

A change to subheading No. 8415.90 from heading Nos. 74.11, 76.08, 84.14, 85.01 or 85.35 through 85.37, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8416.10-8416.30A change to subheading Nos. 8416.10 through 8416.30 from any other subheading, including another subheading within that group.
8416.90 A change to subheading No. 8416.90 from any other heading.
8417.10-8417.80A change to subheading Nos. 8417.10 through 8417.80 from any other subheading, including another subheading within that group.
8417.90A change to subheading No. 8417.90 from any other heading.
8418.10-8418.91A change to subheading Nos. 8418.10 through 8418.91 from any other subheading, including another subheading within that group.
8418.99

A change to subheading No. 8418.99 from any other heading, except from heading Nos. 73.03 through 73.06; or

A change to subheading No. 8418.99 from heading Nos. 73.03 through 73.06, whether or not there is also a change from any other heading, provided that the production includes bending to shape.

8419.11-8419.89A change to subheading Nos. 8419.11 through 8419.89 from any other subheading, including another subheading within that group.
8419.90

A change to subheading No. 8419.90 from any other heading, except from heading Nos. 73.03 through 73.06 or 85.01; or

A change to subheading No. 8419.90 from heading Nos. 73.03 through 73.06 or 85.01, whether or not there is also a change from any other heading, provided that in the case of a change from heading Nos. 73.03 through 73.06 the production includes bending to shape, and in the case of a change from heading No. 85.01 the production constitutes more than simple assembly.

8420.10A change to subheading No. 8420.10 from any other subheading.
8420.91A change to subheading No. 8420.91 from any other heading.
8420.99

A change to subheading No. 8420.99 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8420.99 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8421.11-8421.39A change to subheading Nos. 8421.11 through 8421.39 from any other subheading, including another subheading within that group.
8421.91-8421.99A change to subheading Nos. 8421.91 through 8421.99 from any other heading.
8422.11-8422.40A change to subheading Nos. 8422.11 through 8422.40 from any other subheading, including another subheading within that group.
8422.90

A change to subheading No. 8422.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8422.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8423.10-8423.89A change to subheading Nos. 8423.10 through 8423.89 from any other subheading, including another subheading within that group.
8423.90A change to subheading No. 8423.90 from any other heading.
8424.10-8424.89A change to subheading Nos. 8424.10 through 8424.89 from any other subheading, including another subheading within that group.
8424.90A change to subheading No. 8424.90 from any other heading, except from subheading No. 8414.40 or 8414.80.
84.25-84.30A change to subheading Nos. 8425.11 through 8430.69 from any other subheading, including another subheading within that group.
84.31

A change to heading No. 84.31 from any other heading, except from heading No. 85.01; or

A change to heading No. 84.31 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8432.10-8432.80A change to subheading Nos. 8432.10 through 8432.80 from any other subheading, including another subheading within that group.
8432.90A change to subheading No. 8432.90 from any other heading.
8433.11-8433.60A change to subheading Nos. 8433.11 through 8433.60 from any other subheading, including another subheading within that group.
8433.90

A change to subheading No. 8433.90 from any other heading, except from heading Nos. 84.07 through 84.08; or

A change to subheading No. 8433.90 from heading Nos. 84.07 through 84.08, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8434.10-8434.20A change to subheading Nos. 8434.10 through 8434.20 from any other subheading, including another subheading within that group.
8434.90

A change to subheading No. 8434.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8434.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8435.10A change to subheading No. 8435.10 from any other subheading.
8435.90

A change to subheading No. 8435.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8435.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8436.10-8436.80A change to subheading Nos. 8436.10 through 8436.80 from any other subheading, including another subheading within that group.
8436.91A change to subheading No. 8436.91 from any other heading.
8436.99

A change to subheading No. 8436.99 from any other heading, except from heading Nos. 84.07 through 84.08 or 85.01; or

A change to subheading No. 8436.99 from heading Nos. 84.07 through 84.08 or 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8437.10-8437.80A change to subheading Nos. 8437.10 through 8437.80 from any other subheading, including another subheading within that group.
8437.90

A change to subheading No. 8437.90 from any other heading, except from heading Nos. 84.07 through 84.08 or 85.01; or

A change to subheading No. 8437.90 from heading Nos. 84.07 through 84.08 or 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8438.10-8438.80A change to subheading Nos. 8438.10 through 8438.80 from any other subheading, including another subheading within that group.
8438.90

A change to subheading No. 8438.90 from any other heading, except from heading Nos. 84.07 through 84.08 or 85.01; or

A change to subheading No. 8438.90 from heading Nos. 84.07 through 84.08 or 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8439.10-8439.30A change to subheading Nos. 8439.10 through 8439.30 from any other subheading, including another subheading within that group.
8439.91-8439.99

A change to subheading Nos. 8439.91 through 8439.99 from any other heading, except from heading Nos. 84.07 through 84.08 or 85.01; or

A change to subheading Nos. 8439.91 through 8439.99 from heading Nos. 84.07 through 84.08 or 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8440.10A change to subheading No. 8440.10 from any other subheading.
8440.90

A change to subheading No. 8440.90 from any other heading, except from heading Nos. 84.07 through 84.08 or 85.01; or

A change to subheading No. 8440.90 from heading Nos. 84.07 through 84.08 or 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8441.10-8441.80A change to subheading Nos. 8441.10 through 8441.80 from any other subheading, including another subheading within that group.
8441.90

A change to subheading No. 8441.90 from any other heading, except from heading Nos. 84.07 through 84.08 or 85.01; or

A change to subheading No. 8441.90 from heading Nos. 84.07 through 84.08 or 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8442.10-8442.30A change to subheading Nos. 8442.10 through 8442.30 from any subheading outside that group.
8442.40

A change to subheading No. 8442.40 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8442.40 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8442.50A change to subheading No. 8442.50 from any other heading.
8443.11-8443.60A change to subheading Nos. 8443.11 through 8443.60 from any subheading outside that group.
8443.90

A change to subheading No. 8443.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8443.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

84.44A change to heading No. 84.44 from any other heading.
84.45-84.47A change to subheading Nos. 8445.11 through 8447.90 from any subheading outside that group.
8448.11-8448.19A change to subheading Nos. 8448.11 through 8448.19 from any other subheading, including another subheading within that group.
8448.20-8448.59

A change to subheading Nos. 8448.20 through 8448.59 from any other heading, except from heading No. 85.01; or

A change to subheading Nos. 8448.20 through 8448.59 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

84.49A change to heading No. 84.49 from any other heading.
8450.11-8450.20A change to subheading Nos. 8450.11 through 8450.20 from any other subheading, including another subheading within that group.
8450.90

A change to subheading No. 8450.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8450.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8451.10-8451.80A change to subheading Nos. 8451.10 through 8451.80 from any other subheading, including another subheading within that group.
8451.90

A change to subheading No. 8451.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8451.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8452.10-8452.29A change to subheading Nos. 8452.10 through 8452.29 from any subheading outside that group.
8452.30-8452.40A change to subheading Nos. 8452.30 through 8452.40 from any other subheading, including another subheading within that group.
8452.90

A change to subheading No. 8452.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8452.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8453.10-8453.80A change to subheading Nos. 8453.10 through 8453.80 from any other subheading, including another subheading within that group.
8453.90

A change to subheading No. 8453.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8453.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8454.10-8454.30A change to subheading Nos. 8454.10 through 8454.30 from any other subheading, including another subheading within that group.
8454.90A change to subheading No. 8454.90 from any other heading.
8455.10-8455.22A change to subheading Nos. 8455.10 through 8455.22 from any other subheading, including another subheading within that group.
8455.30A change to subheading No. 8455.30 from any other heading.
8455.90

A change to subheading No. 8455.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8455.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

84.56A change to heading No. 84.56 from any other heading.
8457.10

A change to subheading No. 8457.10 from any other heading, except from heading Nos. 84.58 through 84.63; or

A change to subheading No. 8457.10 from heading Nos. 84.58 through 84.63, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8457.20-8457.30A change to subheading Nos. 8457.20 through 8457.30 from any other heading.
84.58-84.65A change to heading Nos. 84.58 through 84.65 from any other heading, including another heading within that group.
84.66

A change to heading No. 84.66 from any other heading, except from heading No. 85.01; or

A change to heading No. 84.66 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8467.11-8467.89A change to subheading Nos. 8467.11 through 8467.89 from any other subheading, including another subheading within that group.
8467.91-8467.99A change to subheading Nos. 8467.91 through 8467.99 from any other heading, except from heading No. 84.07.
8468.10-8468.80A change to subheading Nos. 8468.10 through 8468.80 from any other subheading, including another subheading within that group.
8468.90 A change to subheading No. 8468.90 from any other heading.
8469.10A change to subheading No. 8469.10 from any other subheading.
8469.21-8469.39A change to subheading Nos. 8469.21 through 8469.39 from any subheading outside that group.
8470.10-8471.91

A change to subheading Nos. 8470.10 through 8471.91 from any subheading outside that group, except from heading No. 84.73; or

A change to subheading Nos. 8470.10 through 8471.91 from heading No. 84.73 or any other subheading, including another subheading within that group, provided that the production constitutes more than simple assembly.

8471.92-8472.90

A change to subheading Nos. 8471.92 through 8472.90 from any subheading outside that group, except from heading No. 84.73; or

A change to subheading Nos. 8471.92 through 8472.90 from heading No. 84.73 or any other subheading, including another subheading within that group, provided that the production constitutes more than simple assembly.

84.73

A change to heading No. 84.73 from any other heading, except from heading No. 84.14, 85.01, 85.04, 85.34 or 85.41 through 85.42; or

A change to heading No. 84.73 from heading Nos. 84.14, 85.01, 85.04, 85.34 or 85.41 through 85.42, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8474.10-8474.80

A change to subheading Nos. 8474.10 through 8474.80 from any subheading outside that group, except from heading No. 85.01; or

A change to subheading Nos. 8474.10 through 8474.80 from heading No. 85.01 or any other subheading, including another subheading within that group, provided that the production constitutes more than simple assembly.

8474.90

A change to subheading No. 8474.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8474.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8475.10-8475.20A change to subheading Nos. 8475.10 through 8475.20 from any other subheading, including another subheading within that group.
8475.90

A change to subheading No. 8475.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8475.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8476.11-8476.19A change to subheading Nos. 8476.11 through 8476.19 from any subheading outside that group.
8476.90

A change to subheading No. 8476.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8476.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8477.10-8477.80A change to subheading Nos. 8477.10 through 8477.80 from any other subheading, including another subheading within that group.
8477.90

A change to subheading No. 8477.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8477.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8478.10A change to subheading No. 8478.10 from any other subheading.
8478.90

A change to subheading No. 8478.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8478.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8479.10-8479.89A change to subheading Nos. 8479.10 through 8479.89 from any other subheading, including another subheading within that group.
8479.90

A change to subheading No. 8479.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8479.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

84.80A change to heading No. 84.80 from any other heading.
8481.10-8481.80

A change to subheading Nos. 8481.10 through 8481.80 from any other subheading, except from subheading No. 8481.90; or

A change to subheading Nos. 8481.10 through 8481.80 from subheading No. 8481.90, whether or not there is also a change from any other subheading, provided that the production constitutes more than simple assembly.

8481.90A change to subheading No. 8481.90 from any other heading.
8482.10-8482.80

A change to subheading Nos. 8482.10 through 8482.80 from any other heading; or

A change to subheading Nos. 8482.10 through 8482.80 from any other subheading, including another subheading within that group, except from inner or outer races or rings of subheading No. 8482.99.

8482.91-8482.99A change to subheading Nos. 8482.91 through 8482.99 from any other heading.
8483.10A change to subheading No. 8483.10 from any other subheading.
8483.20A change to subheading No. 8483.20 from any other subheading, except from subheading Nos. 8482.10 through 8482.80.
8483.30-8483.60A change to subheading Nos. 8483.30 through 8483.60 from any other subheading, including another subheading within that group.
8483.90A change to subheading No. 8483.90 from any other heading.
84.84A change to subheading Nos. 8484.10 through 8484.90 from any other subheading, including another subheading within that group.
84.85A change to heading No. 84.85 from any other heading.
    SOR/95-146, s. 1.
Chapter 85Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles
  • Note: Where a tube and an incomplete television receiver, neither of which is of Canadian origin, have been assembled together into a complete or finished television receiver, the tube shall be considered to be the single material that imparts the essential character of the complete television receiver.

85.01-85.03A change to heading Nos. 85.01 through 85.03 from any other heading, including another heading within that group.
8504.10-8504.50A change to subheading Nos. 8504.10 through 8504.50 from any subheading outside that group.
8504.90A change to subheading No. 8504.90 from any other heading.
8505.11-8505.30A change to subheading Nos. 8505.11 through 8505.30 from any other subheading, including another subheading within that group.
8505.90A change to subheading No. 8505.90 from any other heading.
8506.11-8506.20A change to subheading Nos. 8506.11 through 8506.20 from any other subheading, including another subheading within that group.
8506.90A change to subheading No. 8506.90 from any other heading.
8507.10-8507.80A change to subheading Nos. 8507.10 through 8507.80 from any other subheading, including another subheading within that group.
8507.90A change to subheading No. 8507.90 from any other heading.
8508.10-8508.80A change to subheading Nos. 8508.10 through 8508.80 from any other subheading, including another subheading within that group.
8508.90

A change to subheading No. 8508.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8508.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8509.10-8509.80A change to subheading Nos. 8509.10 through 8509.80 from any other subheading, including another subheading within that group.
8509.90

A change to subheading No. 8509.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8509.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8510.10-8510.20A change to subheading Nos. 8510.10 through 8510.20 from any other subheading, including another subheading within that group.
8510.90

A change to subheading No. 8510.90 from any other heading, except from heading No. 85.01; or

A change to subheading No. 8510.90 from heading No. 85.01, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

8511.10-8511.80A change to subheading Nos. 8511.10 through 8511.80 from any other subheading, including another subheading within that group.
8511.90A change to subheading No. 8511.90 from any other heading.
8512.10-8512.30A change to subheading Nos. 8512.10 through 8512.30 from any subheading outside that group.
8512.40

A change to subheading No. 8512.40 from any other subheading, except from heading No. 85.01 or subheading No. 8512.90; or

A change to subheading No. 8512.40 from heading No. 85.01 or subheading No. 8512.90, whether or not there is also a change from any other subheading, provided that the production constitutes more than simple assembly.

8512.90A change to subheading No. 8512.90 from any other heading.
8513.10A change to subheading No. 8513.10 from any other subheading.
8513.90A change to subheading No. 8513.90 from any other heading.
8514.10-8514.40A change to subheading Nos. 8514.10 through 8514.40 from any other subheading, including another subheading within that group.
8514.90A change to subheading No. 8514.90 from any other heading.
8515.11-8515.80A change to subheading Nos. 8515.11 through 8515.80 from any subheading outside that group.
8515.90A change to subheading No. 8515.90 from any other heading.
8516.10-8516.79A change to subheading Nos. 8516.10 through 8516.79 from any other subheading, including another subheading within that group.
8516.80-8516.90A change to subheading Nos. 8516.80 through 8516.90 from any other heading.
8517.10-8517.82

A change to subheading Nos. 8517.10 through 8517.82 from any other heading; or

A change to subheading Nos. 8517.10 through 8517.82 from any other subheading, including another subheading within that group, provided that the production constitutes more than simple assembly.

8517.90A change to subheading No. 8517.90 from any other heading.
85.18A change to heading No. 85.18 from any other heading.
85.19-85.21A change to subheading Nos. 8519.10 through 8521.90 from any other subheading, including another subheading within that group.
85.22-85.24A change to heading Nos. 85.22 through 85.24 from any other heading, including another heading within that group.
8525.10-8525.20A change to subheading Nos. 8525.10 through 8525.20 from any subheading outside that group.
8525.30A change to subheading No. 8525.30 from any other subheading.
85.26A change to subheading Nos. 8526.10 through 8526.92 from any other subheading, including another subheading within that group.
85.27A change to subheading Nos. 8527.11 through 8527.90 from any other subheading, including another subheading within that group.
85.28

A change to subheading Nos. 8528.10 through 8528.20 from any other subheading, including another subheading within that group; or

A change to a completed or finished television receiver of subheading Nos. 8528.10 through 8528.20 from an incomplete or unfinished television receiver of subheading Nos. 8528.10 through 8528.20, provided that either the unfinished television receiver or the tube is of domestic origin.

85.29A change to heading No. 85.29 from any other heading.
8530.10-8530.80A change to subheading Nos. 8530.10 through 8530.80 from any other subheading, including another subheading within that group.
8530.90A change to subheading No. 8530.90 from any other heading.
8531.10-8531.80

A change to subheading Nos. 8531.10 through 8531.80 from any other subheading, including another subheading within that group, except from subheading No. 8531.90; or

A change to subheading Nos. 8531.10 through 8531.80 from subheading No. 8531.90, whether or not there is also a change from any other subheading, provided that the production constitutes more than simple assembly.

8531.90A change to subheading No. 8531.90 from any other heading.
8532.10-8532.30A change to subheading Nos. 8532.10 through 8532.30 from any other subheading, including another subheading within that group.
8532.90A change to subheading No. 8532.90 from any other heading.
8533.10-8533.40A change to subheading Nos. 8533.10 through 8533.40 from any other subheading, including another subheading within that group.
8533.90A change to subheading No. 8533.90 from any other heading.
85.34A change to heading No. 85.34 from any other heading.
85.35-85.36A change to subheading Nos. 8535.10 through 8536.90 from any other subheading, including another subheading within that group.
85.37-85.38A change to heading Nos. 85.37 through 85.38 from any other heading, including another heading within that group.
8539.10-8539.40A change to subheading Nos. 8539.10 through 8539.40 from any other subheading, including another subheading within that group.
8539.90A change to subheading No. 8539.90 from any other heading.
8540.11-8540.89A change to subheading Nos. 8540.11 through 8540.89 from any other subheading, including another subheading within that group.
8540.91-8540.99A change to subheading Nos. 8540.91 through 8540.99 from any other subheading, including another subheading within that group, provided that the production constitutes more than simple assembly.
85.41-85.42

A change to subheading Nos. 8541.10 through 8542.90 from any other subheading, including another subheading within that group; or

A change to a mounted chip, die or wafer of subheading Nos. 8541.10 through 8542.90 from an unmounted chip, die or wafer of subheading Nos. 8541.10 through 8542.90; or

A change to a programmed “read only memory” (ROM) chip of subheading Nos. 8541.10 through 8542.90 from an unprogrammed “programmable read only memory” (PROM) chip of subheading Nos. 8541.10 through 8542.90, whether or not there is also a change from any other subheading.

8543.10-8543.80A change to subheading Nos. 8543.10 through 8543.80 from any other subheading, including another subheading within that group.
8543.90A change to subheading No. 8543.90 from any other heading.
85.44A change to subheading Nos. 8544.11 through 8544.70 from any other subheading, including another subheading within that group, provided that the production constitutes more than simple assembly.
85.45-85.48A change to subheading Nos. 8545.11 through 8548.00 from any other subheading, including another subheading within that group.
    SOR/95-146, s. 1; SOR/95-447, s. 6.

SECTION XVIIVehicles, Aircraft, Vessels and Associated Transport Equipment(Chapters 86-89)

Chapter 86Railway or Tramway Locomotives, Rolling-Stock and Parts Thereof; Railway or Tramway Track Fixtures and Fittings and Parts Thereof; Mechanical (Including Electro-Mechanical) Traffic Signalling Equipment of All Kinds
86.01-86.02A change to heading Nos. 86.01 through 86.02 from any other heading, including another heading within that group.
86.03

A change to heading No. 86.03 from any other heading, except from heading No. 86.07; or

A change to heading No. 86.03 from heading No. 86.07, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

86.04

A change to heading No. 86.04 from any other heading, except from heading No. 86.07; or

A change to heading No. 86.04 from heading No. 86.07, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

86.05-86.06

A change to heading Nos. 86.05 through 86.06 from any other heading, including another heading within that group, except from heading No. 86.07; or

A change to heading Nos. 86.05 through 86.06 from heading No. 86.07, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

8607.11

A change to subheading No. 8607.11 from any other subheading, except from subheading Nos. 8607.12 or 8607.19; or

A change to subheading No. 8607.11 from subheading No. 8607.19, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other subheading, except from subheading No. 8607.12.

8607.12

A change to subheading No. 8607.12 from any other subheading, except from subheading No. 8607.11 or 8607.19; or

A change to subheading No. 8607.12 from subheading Nos. 8607.11 or 8607.19, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other subheading.

8607.19A change to subheading No. 8607.19 from any other subheading.
8607.21-8607.99

A change to a mounted brake lining or pad of subheading Nos. 8607.21 through 8607.99 from any other heading, except from subheading No. 6813.10; or

A change to any other good of subheading Nos. 8607.21 through 8607.99 from any other subheading, including another subheading within that group.

86.08A change to heading No. 86.08 from any other heading.
86.09A change to heading No. 86.09 from any other heading, except from heading Nos. 73.09 through 73.11.
    SOR/95-146, s. 1.
Chapter 87Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof
87.01A change to heading No. 87.01 from any other heading, except from heading No. 87.06.
87.02A change to heading No. 87.02 from any other heading, except from heading No. 87.06.
87.03-87.05A change to heading Nos. 87.03 through 87.05 from any other heading, except from heading No. 87.06.
87.06A change to heading No. 87.06 from any other heading.
87.07

A change to heading No. 87.07 from any other heading, except from subheading No. 8708.29; or

A change to heading No. 87.07 from subheading No. 8708.29, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

8708.10-8708.29A change to subheading Nos. 8708.10 through 8708.29 from any other subheading, including another subheading within that group, except from subheading No. 8431.20, 8431.49, 8709.90 or 8716.90.
8708.31

A change to a mounted brake lining of subheading No. 8708.31 from any other heading, except from subheading No. 6813.10, 8431.20, 8431.49, 8709.90 or 8716.90; or

A change to any other good of subheading No. 8708.31 from any other heading, except from subheading No. 8431.20, 8431.49, 8709.90 or 8716.90.

8708.39A change to subheading No. 8708.39 from any other heading, except from subheading No. 8431.20, 8431.49, 8709.90 or 8716.90.
8708.40-8708.50

A change to subheading Nos. 8708.40 through 8708.50 from any other subheading, including another subheading within that group, except from subheading No. 8431.20, 8431.49, 8708.99, 8709.90 or 8716.90; or

A change to subheading Nos. 8708.40 through 8708.50 from subheading No. 8708.99, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other subheading, except from subheading No. 8431.20, 8431.49, 8709.90 or 8716.90.

8708.60-8708.70A change to subheading Nos. 8708.60 through 8708.70 from any other subheading, including another subheading within that group, except from subheading No. 8431.20, 8431.49, 8709.90 or 8716.90.
8708.80

A change to subheading No. 8708.80 from any other subheading, except from subheading No. 8431.20, 8431.49, 8708.99, 8709.90 or 8716.90; or

A change to subheading No. 8708.80 from subheading No. 8708.99, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other subheading, except from subheading No. 8431.20, 8431.49, 8709.90 or 8716.90.

8708.91

A change to subheading No. 8708.91 from any other subheading, except from subheading No. 8431.20, 8431.49, 8708.99, 8709.90 or 8716.90; or

A change to subheading No. 8708.91 from subheading No. 8708.99, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other subheading, except from subheading No. 8431.20, 8431.49, 8709.90 or 8716.90.

8708.92-8708.93A change to subheading Nos. 8708.92 through 8708.93 from any other subheading, including another subheading within that group, except from subheading No. 8431.20, 8431.49, 8709.90 or 8716.90.
8708.94

A change to subheading No. 8708.94 from any other subheading, except from subheading No. 8431.20, 8431.49, 8708.99, 8709.90 or 8716.90; or

A change to subheading No. 8708.94 from subheading No. 8708.99, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other subheading, except from subheading No. 8431.20, 8431.49, 8709.90 or 8716.90.

8708.99A change to subheading No. 8708.99 from any other chapter, except from subheading No. 8431.20 or 8431.49.
8709.11-8709.19

A change to subheading Nos. 8709.11 through 8709.19 from any subheading outside that group, except from subheading No. 8709.90; or

A change to subheading Nos. 8709.11 through 8709.19 from subheading No. 8709.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any subheading outside that group.

8709.90A change to subheading No. 8709.90 from any other heading, except from subheading No. 8431.20 or heading No. 87.08.
87.10A change to heading No. 87.10 from any other heading.
87.11-87.13

A change to heading Nos. 87.11 through 87.13 from any other heading, including another heading within that group, except from heading No. 87.14; or

A change to heading Nos. 87.11 through 87.13 from heading No. 87.14, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

87.14

A change to a mounted brake lining or pad of heading No. 87.14 from any other heading, except from subheading No. 6813.10; or

A change to any other good of heading No. 87.14 from any other heading.

87.15A change to heading No. 87.15 from any other heading.
8716.10-8716.80

A change to subheading Nos. 8716.10 through 8716.80 from any other heading; or

A change to subheading Nos. 8716.10 through 8716.80 from subheading No. 8716.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

8716.90A change to subheading No. 8716.90 from any other heading, except from subheading No. 8431.49 or 8709.90.
    SOR/95-146, s. 1.
Chapter 88Aircraft, Spacecraft and Parts Thereof
88.01-88.02

A change to heading Nos. 88.01 through 88.02 from any heading outside that group, except from heading No. 88.03; or

A change to heading Nos. 88.01 through 88.02 from any other heading, including another heading within that group, except by application of Rule 2(a) of the General Rules.

88.03A change to subheading Nos. 8803.10 through 8803.90 from any other subheading, including another subheading within that group.
88.04-88.05A change to heading Nos. 88.04 through 88.05 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 89Ships, Boats and Floating Structures
89.01-89.03A change to heading Nos. 89.01 through 89.03 from any heading outside that group.
89.04A change to heading No. 89.04 from any other heading.
89.05A change to heading No. 89.05 from any other chapter.
89.06-89.07A change to heading Nos. 89.06 through 89.07 from any other heading, including another heading within that group, except from heading No. 89.03 or 89.05.
89.08A change to heading No. 89.08 from any other chapter.
    SOR/95-146, s. 1.

SECTION XVIIIOptical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof(Chapters 90-92)

Chapter 90Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments; Parts and Accessories Thereof
9001.10A change to subheading No. 9001.10 from any other subheading, except from subheading No. 8544.70.
9001.20-9001.30A change to subheading Nos. 9001.20 through 9001.30 from any other subheading, including another subheading within that group.
9001.40-9001.90A change to subheading Nos. 9001.40 through 9001.90 from any other subheading, including another subheading within that group, except from lens blanks of heading No. 70.14 or subheading No. 7015.10.
90.02A change to subheading Nos. 9002.11 through 9002.90 from any other subheading, including another subheading within that group, except from lens blanks of heading No. 70.14 or subheading No. 9001.90.
9003.11-9003.19

A change to subheading Nos. 9003.11 through 9003.19 from any other heading; or

A change to subheading Nos. 9003.11 through 9003.19 from subheading No. 9003.90, whether or not there is also a change from any other heading, except where the change is from both fronts and temples of subheading No. 9003.90.

9003.90A change to subheading No. 9003.90 from any other heading.
90.04A change to heading No. 90.04 from any other heading, except from subheading No. 9001.40 or 9001.50.
9005.10-9005.80A change to subheading Nos. 9005.10 through 9005.80 from any other subheading, including another subheading within that group.
9005.90A change to subheading No. 9005.90 from any other heading, except from heading No. 90.01 or 90.02.
9006.10-9006.69A change to subheading Nos. 9006.10 through 9006.69 from any other subheading, including another subheading within that group.
9006.91-9006.99A change to subheading Nos. 9006.91 through 9006.99 from any other heading.
9007.11-9007.29A change to subheading Nos. 9007.11 through 9007.29 from any other subheading, including another subheading within that group.
9007.91-9007.92

A change to subheading Nos. 9007.91 through 9007.92 from any other heading, except from lenses of heading No. 90.02; or

A change to subheading Nos. 9007.91 through 9007.92 from lenses of heading No. 90.02, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

9008.10-9008.40A change to subheading Nos. 9008.10 through 9008.40 from any other subheading, including another subheading within that group.
9008.90

A change to subheading No. 9008.90 from any other heading, except from lenses of heading No. 90.02; or

A change to subheading No. 9008.90 from lenses of heading No. 90.02, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

9009.11-9009.30A change to subheading Nos. 9009.11 through 9009.30 from any other subheading, including another subheading within that group.
9009.90A change to subheading No. 9009.90 from any other heading.
9010.10-9010.30A change to subheading Nos. 9010.10 through 9010.30 from any other subheading, including another subheading within that group.
9010.90A change to subheading No. 9010.90 from any other heading.
9011.10-9011.80A change to subheading Nos. 9011.10 through 9011.80 from any other subheading, including another subheading within that group.
9011.90A change to subheading No. 9011.90 from any other heading.
9012.10A change to subheading No. 9012.10 from any other subheading.
9012.90A change to subheading No. 9012.90 from any other heading.
9013.10A change to subheading No. 9013.10 from any other subheading, except from optical telescopes of subheading No. 9005.80.
9013.20-9013.80A change to subheading Nos. 9013.20 through 9013.80 from any other subheading, including another subheading within that group.
9013.90

A change to subheading No. 9013.90 from any other subheading, except from subheading No. 9002.19; or

A change to subheading No. 9013.90 from subheading No. 9002.19, whether or not there is also a change from any other subheading, provided that the production constitutes more than simple assembly.

9014.10-9014.80A change to subheading Nos. 9014.10 through 9014.80 from any other subheading, including another subheading within that group.
9014.90A change to subheading No. 9014.90 from any other heading.
9015.10-9015.80A change to subheading Nos. 9015.10 through 9015.80 from any other subheading, including another subheading within that group.
9015.90A change to subheading No. 9015.90 from any other heading.
90.16A change to heading No. 90.16 from any other heading.
9017.10-9017.80A change to subheading Nos. 9017.10 through 9017.80 from any other subheading, including another subheading within that group.
9017.90A change to subheading No. 9017.90 from any other heading.
9018.11-9018.19

A change to an electro-cardiograph or patient monitoring system of subheading Nos. 9018.11 through 9018.19 from printed circuit assemblies of those subheadings or any other subheading, including another subheading within that group, provided that the production constitutes more than simple assembly; or

A change to any other good of subheading Nos. 9018.11 through 9018.19 from any other subheading, including another subheading within that group.

9018.20-9018.32A change to subheading Nos. 9018.20 through 9018.32 from any other subheading, including another subheading within that group.
9018.39

A change to subheading No. 9018.39 from any other subheading, except from surgical tubing of subheading No. 4009.10; or

A change to subheading No. 9018.39 from surgical tubing of subheading No. 4009.10, whether or not there is also a change from any other subheading, provided that the production constitutes more than simple assembly.

9018.41-9018.50A change to subheading Nos. 9018.41 through 9018.50 from any other subheading, including another subheading within that group.
9018.90

A change to a defibrillator of subheading No. 9018.90 from printed circuit assemblies of subheading No. 9018.90 or from any other subheading, provided that the production constitutes more than simple assembly; or

A change to any other good of subheading No. 9018.90 from any other subheading, except from synthetic rubber of heading No. 40.02 or from subheading No. 9001.90; or

A change to any other good of subheading No. 9018.90 from synthetic rubber of heading No. 40.02 or from subheading No. 9001.90, whether or not there is also a change from any other subheading, provided that the production constitutes more than simple assembly.

90.19A change to subheading Nos. 9019.10 through 9019.20 from any other subheading, including another subheading within that group.
90.20A change to heading No. 90.20 from any other heading.
9021.11A change to subheading No. 9021.11 from any other subheading.
9021.19

A change to subheading No. 9021.19 from any other subheading, except from nails of heading No. 73.17 or screws of heading No. 73.18; or

A change to subheading No. 9021.19 from nails of heading No. 73.17 or screws of heading No. 73.18, whether or not there is also a change from any other subheading, provided that the production constitutes more than simple assembly.

9021.21-9021.90A change to subheading Nos. 9021.21 through 9021.90 from any other subheading, including another subheading within that group.
90.22A change to subheading Nos. 9022.11 through 9022.90 from any other subheading, including another subheading within that group.
90.23A change to heading No. 90.23 from any other heading.
9024.10-9024.80A change to subheading Nos. 9024.10 through 9024.80 from any other subheading, including another subheading within that group.
9024.90A change to subheading No. 9024.90 from any other heading.
9025.11-9025.80A change to subheading Nos. 9025.11 through 9025.80 from any other subheading, including another subheading within that group.
9025.90A change to subheading No. 9025.90 from any other heading.
9026.10-9026.80A change to subheading Nos. 9026.10 through 9026.80 from any other subheading, including another subheading within that group.
9026.90A change to subheading No. 9026.90 from any other heading.
90.27A change to subheading Nos. 9027.10 through 9027.90 from any other subheading, including another subheading within that group.
9028.10-9028.30A change to subheading Nos. 9028.10 through 9028.30 from any other subheading, including another subheading within that group.
9028.90A change to subheading No. 9028.90 from any other heading.
9029.10-9029.20A change to subheading Nos. 9029.10 through 9029.20 from any other subheading, including another subheading within that group.
9029.90A change to subheading No. 9029.90 from any other heading.
9030.10-9030.89A change to subheading Nos. 9030.10 through 9030.89 from any other subheading, including another subheading within that group.
9030.90A change to subheading No. 9030.90 from any other heading.
9031.10-9031.80A change to subheading Nos. 9031.10 through 9031.80 from any other subheading, including another subheading within that group.
9031.90A change to subheading No. 9031.90 from any other heading.
9032.10-9032.89A change to subheading Nos. 9032.10 through 9032.89 from any other subheading, including another subheading within that group.
9032.90

A change to subheading No. 9032.90 from any other heading, except from heading No. 85.37; or

A change to subheading No. 9032.90 from heading No. 85.37, whether or not there is also a change from any other heading, provided that the production constitutes more than simple assembly.

90.33A change to heading No. 90.33 from any other heading.
    SOR/95-146, s. 1.
Chapter 91Clocks and Watches and Parts Thereof
91.01-91.07

A change to heading Nos. 91.01 through 91.07 from any heading outside that group, except from heading Nos. 91.08 through 91.10; or

A change to heading Nos. 91.01 through 91.07 from unassembled complete movements of subheading No. 9110.11 or 9110.90, or from rough movements of subheading No. 9110.19 or 9110.90, whether or not there is also a change from any heading outside that group.

91.08-91.09

A change to heading Nos. 91.08 through 91.09 from any heading outside that group, except from heading No. 91.10; or

A change to heading Nos. 91.08 through 91.09 from unassembled complete movements of subheading No. 9110.11 or 9110.90, or from rough movements of subheading No. 9110.19 or 9110.90, whether or not there is also a change from any heading outside that group.

91.10A change to heading No. 91.10 from any other heading, except from subheading No. 9114.90.
9111.10-9111.80

A change to subheading Nos. 9111.10 through 9111.80 from any subheading outside that group, except from subheading No. 9111.90; or

A change to subheading Nos. 9111.10 through 9111.80 from subheading No. 9111.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any subheading outside that group.

9111.90A change to subheading No. 9111.90 from any other heading.
9112.10-9112.80

A change to subheading Nos. 9112.10 through 9112.80 from any subheading outside that group, except from subheading No. 9112.90; or

A change to subheading Nos. 9112.10 through 9112.80 from subheading No. 9112.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any subheading outside that group.

9112.90A change to subheading No. 9112.90 from any other heading.
91.13-91.14A change to heading Nos. 91.13 through 91.14 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.
Chapter 92Musical Instruments; Parts and Accessories of Such Articles
92.01-92.08

A change to heading Nos. 92.01 through 92.08 from any other heading, including another heading within that group, except from heading No. 92.09; or

A change to heading Nos. 92.01 through 92.08 from heading No. 92.09, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

92.09A change to heading No. 92.09 from any other heading.
    SOR/95-146, s. 1.

SECTION XIXArms and Ammunition; Parts and Accessories Thereof(chapter 93)

Chapter 93Arms and Ammunition; Parts and Accessories Thereof
93.01-93.04

A change to heading Nos. 93.01 through 93.04 from any other heading, including another heading within that group, except from heading No. 93.05; or

A change to heading Nos. 93.01 through 93.04 from heading No. 93.05, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

93.05-93.07A change to heading Nos. 93.05 through 93.07 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.

SECTION XXMiscellaneous Manufactured Articles(Chapters 94-96)

Chapter 94Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-Plates and the Like; Prefabricated Buildings
9401.10-9401.80

A change to subheading Nos. 9401.10 through 9401.80 from any subheading outside that group, except from subheading Nos. 9401.90 or 9403.10 through 9403.90; or

A change to subheading Nos. 9401.10 through 9401.80 from subheading No. 9401.90 or 9403.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any subheading outside that group, except from subheading Nos. 9403.10 through 9403.80.

9401.90A change to subheading No. 9401.90 from any other heading, except from No. 9403.90.
94.02

A change to heading No. 94.02 from any other heading, except from subheading Nos. 9401.10 through 9401.90 or 9403.10 through 9403.90; or

A change to heading No. 94.02 from subheading No. 9401.90 or 9403.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other heading.

9403.10-9403.80

A change to subheading Nos. 9403.10 through 9403.80 from any subheading outside that group, except from subheading Nos. 9401.10 through 9401.90 or 9403.10 through 9403.90; or

A change to subheading Nos. 9403.10 through 9403.80 from subheading No. 9401.90 or 9403.90, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any subheading outside that group.

9403.90A change to subheading No. 9403.90 from any other heading, except from subheading No. 9401.90.
9404.10-9404.29A change to subheading Nos. 9404.10 through 9404.29 from any other heading.
9404.30-9404.90A change to subheading Nos. 9404.30 through 9404.90 from any other heading.
9405.10-9405.60

A change to subheading Nos. 9405.10 through 9405.60 from any subheading outside that group, except from subheading Nos. 9405.91 through 9405.99; or

A change to subheading Nos. 9405.10 through 9405.60 from subheading Nos. 9405.91 through 9405.99, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any subheading outside that group.

9405.91-9405.99A change to subheading Nos. 9405.91 through 9405.99 from any other heading.
94.06A change to heading No. 94.06 from any other heading.
    SOR/95-146, s. 1.
Chapter 95Toys, Games and Sports Requisites; Parts and Accessories Thereof
95.01

A change to heading No. 95.01 from any other chapter, except from heading No. 87.14; or

A change to heading No. 95.01 from heading No. 87.14, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other chapter.

9502.10A change to subheading No. 9502.10 from any other subheading, except from skins for stuffed dolls of subheading No. 9502.99.
9502.91A change to subheading No. 9502.91 from any other chapter, except from heading No. 61.11 or 62.09.
9502.99A change to subheading No. 9502.99 from any other heading, except from subheading Nos. 9503.41 through 9503.49.
9503.10-9503.30A change to subheading Nos. 9503.10 through 9503.30 from any other subheading, including another subheading within that group.
9503.41-9503.49

A change to a toy of subheading Nos. 9503.41 through 9503.49 from any other heading; or

A change to a toy of subheading Nos. 9503.41 through 9503.49 from parts or accessories of those subheadings, whether or not there is also a change from any other heading; or

A change to a part or accessory of subheading Nos. 9503.41 through 9503.49 from any other heading, except from heading No. 61.11, 62.09 or 95.02.

9503.50-9503.60A change to subheading Nos. 9503.50 through 9503.60 from any other subheading, including another subheading within that group.
9503.70-9503.90A change to subheading Nos. 9503.70 through 9503.90 from any other chapter.
9504.10-9506.29A change to subheading Nos. 9504.10 through 9506.29 from any other subheading, including another subheading within that group.
9506.31A change to subheading No. 9506.31 from any other subheading, except from subheading 9506.39.
9506.39-9506.99A change to subheading Nos. 9506.39 through 9506.99 from any other subheading, including another subheading within that group.
9507.10-9507.30A change to subheading Nos. 9507.10 through 9507.30 from any other chapter.
9507.90A change to subheading No. 9507.90 from any other subheading, except from heading Nos. 50.04 through 50.06, subheading Nos. 5402.10 through 5402.49, heading No. 54.04, subheading Nos. 5406.10 through 5406.20 or heading No. 56.03.
95.08A change to heading No. 95.08 from any other heading.
    SOR/95-146, s. 1.
Chapter 96Miscellaneous Manufactured Articles
96.01-96.05A change to heading Nos. 96.01 through 96.05 from any other heading, including another heading within that group.
9606.10A change to subheading No. 9606.10 from any other heading.
9606.21-9606.29A change to subheading Nos. 9606.21 through 9606.29 from any other heading.
9606.30A change to subheading No. 9606.30 from any other heading.
9607.11-9607.19

A change to subheading Nos. 9607.11 through 9607.19 from any other subheading, except from subheading No. 9607.20; or

A change to subheading Nos. 9607.11 through 9607.19 from subheading No. 9607.20, except by application of Rule 2(a) of the General Rules, whether or not there is also a change from any other subheading.

9607.20A change to subheading No. 9607.20 from any other subheading.
9608.10-9608.40A change to subheading Nos. 9608.10 through 9608.40 from any other subheading, including another subheading within that group, except from subheading No. 9608.60.
9608.50A change to subheading No. 9608.50 from any other heading.
9608.60-9608.99A change to subheading Nos. 9608.60 through 9608.99 from any other subheading, including another subheading within that group.
9609.10A change to subheading No. 9609.10 from any other subheading.
9609.20-9609.90A change to subheading Nos. 9609.20 through 9609.90 from any other chapter.
96.10-96.12A change to heading Nos. 96.10 through 96.12 from any other heading, including another heading within that group.
9613.10-9613.20A change to subheading Nos. 9613.10 through 9613.20 from any subheading outside that group.
9613.30-9613.80A change to subheading Nos. 9613.30 through 9613.80 from any other subheading, including another subheading within that group.
9613.90A change to subheading No. 9613.90 from any other heading.
9614.10A change to subheading No. 9614.10 from any other heading, except from heading No. 44.07.
9614.20A change to subheading No. 9614.20 from any other subheading.
9614.90A change to subheading No. 9614.90 from any other heading.
96.15A change to subheading Nos. 9615.11 through 9615.90 from any other subheading, including another subheading within that group.
96.16-96.18A change to heading Nos. 96.16 through 96.18 from any other heading, including another heading within that group.
    SOR/95-146, s. 1.

SECTION XXI Works of Art, Collectors’ Pieces and Antiques(chapter 97)

Chapter 97Works of Art, Collectors’ Pieces and Antiques
97.01-97.06A change to subheading Nos. 9701.10 through 9706.00 from any other subheading, including another subheading within that group.
  • SOR/95-146, s. 1

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