Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations (SOR/94-23)

Regulations are current to 2019-07-01 and last amended on 2019-01-15. Previous Versions

SCHEDULE III(Subsection 2(1), paragraph 4(1)(d) and subsection 12(2))Tariff Shift Rules

  • In accordance with Schedule I to these Regulations, only some goods are required to be marked so as to indicate the country of origin. For the packaging and labelling of food products, the requirements of the Safe Food for Canadians Act continue to apply.

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

Chapter 1Live Animals
01.01 – 01.06A change to headings 01.01 through 01.06 from any other chapter.
Chapter 2Meat and Edible Meat Offal
02.01 – 02.09A change to headings 02.01 through 02.09 from any other chapter.
0210.11 – 0210.20A change to subheadings 0210.11 through 0210.20 from any other chapter.
0210.91 – 0210.99

A change to edible flours or meals of any of subheadings 0210.91 through 0210.99 from any other good of that subheading or any other subheading, including another subheading within that group, except from other edible flours or meals of Chapter 2; or

A change to any other good of subheadings 0210.91 through 0210.99 from any other chapter.

Chapter 3Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates
  • Note: For the purposes of headings 03.02 through 03.03, fry of heading 03.01 means immature fish at a post-larval stage and includes fingerlings, parr, smolts and elvers.

03.01A change to heading 03.01 from any other chapter.
03.02 – 03.03A change to headings 03.02 through 03.03 from fry of heading 03.01 or any other chapter.
03.04A change to heading 03.04 from any other heading.
0305.10 – 0305.79A change to subheadings 0305.10 through 0305.79 from any other subheading, including another subheading within that group.
0306.11 – 0306.19A change to subheadings 0306.11 through 0306.19 from any other subheading, including another subheading within that group.
0306.21 – 0306.27A change to a good of any of subheadings 0306.21 through 0306.27 from any other good of that subheading or any other heading.
0306.29A change to subheading 0306.29 from any other subheading.
0307.11 – 0308.90A change to a good of any of subheadings 0307.11 through 0308.90 from any other good of that subheading or any other heading.
Chapter 4Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included
04.01 – 04.02A change to headings 04.01 through 04.02 from any other chapter.
0403.10A change to subheading 0403.10 from any other subheading.
0403.90

A change to sour cream or kephir of subheading 0403.90 from any other good of that subheading or any other subheading; or

A change to any other good of subheading 0403.90 from any other chapter.

04.04A change to heading 04.04 from any other heading.
0405.10A change to subheading 0405.10 from any other heading.
0405.20

A change to a good of subheading 0405.20 containing more than 50 per cent by weight of milk solids from any other heading; or

A change to any other good of subheading 0405.20 from any other subheading.

0405.90A change to subheading 0405.90 from any other heading.
04.06A change to heading 04.06 from any other heading.
04.07 – 04.10A change to headings 04.07 through 04.10 from any other chapter.
Chapter 5Products of Animal Origin, Not Elsewhere Specified or Included
0501.00 – 0511.99A change to a good of any of subheadings 0501.00 through 0511.99 from any other good of that subheading or any other subheading, including another subheading within that group.

SECTION IIVegetable Products(Chapters 6-14)

  • 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, graft, shoot, bud 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 – 06.04A change to headings 06.01 through 06.04 from any other heading, including another heading within that group.
Chapter 7Edible Vegetables and Certain Roots and Tubers
07.01 – 07.09A change to headings 07.01 through 07.09 from any other chapter.
0710.10 – 0710.80A change to subheadings 0710.10 through 0710.80 from any other chapter.
0710.90A change to subheading 0710.90 from any other subheading.
07.11A change to heading 07.11 from any other chapter.
0712.20 – 0712.90

A change to crushed, ground or powdered vegetables of any of subheadings 0712.20 through 0712.90 from any other good of that subheading or any other subheading, including another subheading within that group;

A change to mixtures of vegetables of subheading 0712.90 from any other good of that subheading or any other subheading; or

A change to any other good of subheadings 0712.20 through 0712.90 from any other chapter.

07.13 – 07.14A change to headings 07.13 through 07.14 from any other chapter.
Chapter 8Edible Fruit and Nuts; Peel of Citrus Fruit or Melons
08.01 – 08.14A change to headings 08.01 through 08.14 from any other chapter.
Chapter 9Coffee, Tea, Maté and Spices
0901.11 – 0901.90A change to subheadings 0901.11 through 0901.90 from any other subheading, including another subheading within that group.
0902.10 – 0910.99A change to a good of any of subheadings 0902.10 through 0910.99 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 10Cereals
10.01 – 10.08A change to headings 10.01 through 10.08 from any other chapter.
Chapter 11Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten
11.01 – 11.07A change to headings 11.01 through 11.07 from any other chapter.
11.08 – 11.09A change to headings 11.08 through 11.09 from any other heading, including another heading within that group.
Chapter 12Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder
12.01 – 12.06A change to headings 12.01 through 12.06 from any other chapter.
1207.10 – 1207.70A change to subheadings 1207.10 through 1207.70 from any other chapter.
1207.91A change to a good of subheading 1207.91 from any other good of that subheading or any other chapter.
1207.99A change to subheading 1207.99 from any other chapter.
12.08A change to heading 12.08 from any other heading.
1209.10 – 1209.30A change to subheadings 1209.10 through 1209.30 from any other chapter.
1209.91

A change to celery seeds, crushed or ground, of subheading 1209.91 from any other good of that subheading or any other chapter; or

A change to any other good of subheading 1209.91 from any other chapter.

1209.99A change to subheading 1209.99 from any other chapter.
12.10A change to heading 12.10 from any other chapter.
1211.10 – 1211.40A change to subheadings 1211.10 through 1211.40 from any other chapter.
1211.90A change to a good of subheading 1211.90 from any other good of that subheading or any other chapter.
12.12 – 12.14A change to headings 12.12 through 12.14 from any other chapter.
Chapter 13Lac; Gums, Resins and Other Vegetable Saps and Extracts
1301.20 – 1302.39A change to a good of any of subheadings 1301.20 through 1302.39 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 14Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included
1401.10 – 1404.90A change to a good of any of subheadings 1401.10 through 1404.90 from any other good of that subheading or any other subheading, including another subheading within that group.

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 – 15.15A change to headings 15.01 through 15.15 from any other chapter.
1516.10A change to subheading 1516.10 from any other heading.
1516.20A change to subheading 1516.20 from any other chapter.
15.17A change to heading 15.17 from any other heading.
15.18 – 15.20A change to a good of any of headings 15.18 through 15.20 from any other good of that heading or any other heading, including another heading within that group.
15.21 – 15.22A change to headings 15.21 through 15.22 from any other heading, including another heading within that group.

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 headings 16.01 through 16.05 from any other chapter.
Chapter 17Sugars and Sugar Confectionery
17.01 – 17.02A change to headings 17.01 through 17.02 from any other chapter.
17.03 – 17.04A change to headings 17.03 through 17.04 from any other heading, including another heading within that group.
Chapter 18Cocoa and Cocoa Preparations
18.01 – 18.02A change to headings 18.01 through 18.02 from any other heading, including another heading within that group.
1803.10 – 1803.20A change to subheadings 1803.10 through 1803.20 from any other subheading, including another subheading within that group.
18.04 – 18.05A change to headings 18.04 through 18.05 from any other heading, including another heading within that group.
1806.10 – 1806.90A change to subheadings 1806.10 through 1806.90 from any other subheading, including another subheading within that group.
Chapter 19Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ Products
1901.10 – 1901.20A change to subheadings 1901.10 through 1901.20 from any other subheading, including another subheading within that group.
1901.90A change to subheading 1901.90 from any other heading.
1902.11 – 1902.19A change to subheadings 1902.11 through 1902.19 from any other heading.
1902.20A change to subheading 1902.20 from any other subheading.
1902.30 – 1902.40A change to subheadings 1902.30 through 1902.40 from any other heading.
19.03A change to heading 19.03 from any other heading.
1904.10A change to subheading 1904.10 from any other heading.
1904.20A change to subheading 1904.20 from any other subheading.
1904.30 – 1904.90A change to subheadings 1904.30 through 1904.90 from any other heading.
19.05A change to heading 19.05 from any other heading.
Chapter 20Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants
20.01 – 20.04A change to headings 20.01 through 20.04 from any other heading, including another heading within that group.
2005.10A change to subheading 2005.10 from any other subheading.
2005.20 – 2005.99A change to subheadings 2005.20 through 2005.99 from any other heading.
20.06A change to heading 20.06 from any other heading.
2007.10A change to subheading 2007.10 from any other subheading.
2007.91 – 2007.99A change to subheadings 2007.91 through 2007.99 from any other heading.
20.08A change to heading 20.08 from any other heading.
2009.11 – 2009.90A change to a good of any of subheadings 2009.11 through 2009.90 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 21Miscellaneous Edible Preparations
2101.11A change to subheading 2101.11 from any other heading.
2101.12A change to subheading 2101.12 from any other subheading.
2101.20 – 2101.30A change to subheadings 2101.20 through 2101.30 from any other heading.
2102.10 – 2102.30A change to subheadings 2102.10 through 2102.30 from any other subheading, including another subheading within that group.
2103.10 – 2103.20A change to subheadings 2103.10 through 2103.20 from any other subheading, including another subheading within that group.
2103.30A change to a good of subheading 2103.30 from any other good of that subheading or any other subheading.
2103.90A change to subheading 2103.90 from any other subheading.
2104.10 – 2104.20A change to subheadings 2104.10 through 2104.20 from any other subheading, including another subheading within that group.
21.05A change to heading 21.05 from any other heading.
2106.10A change to subheading 2106.10 from any other subheading.
2106.90

A change to a preparation of subheading 2106.90 containing more than 50 per cent by weight of milk solids from any other subheading, except from headings 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids; or

A change to any other good of subheading 2106.90 from any other subheading.

Chapter 22Beverages, Spirits and Vinegar
22.01A change to heading 22.01 from any other chapter.
2202.10A change to subheading 2202.10 from any other heading.
2202.90

A change to a beverage of subheading 2202.90 containing more than 50 per cent by weight of milk solids from any other subheading, except from headings 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids; or

A change to any other good of subheading 2202.90 from any other subheading.

22.03A change to heading 22.03 from any other heading.
2204.10 – 2204.29A change to subheadings 2204.10 through 2204.29 from any subheading outside that group.
2204.30A change to subheading 2204.30 from any other heading.
22.05 – 22.07A change to headings 22.05 through 22.07 from any other heading, including another heading within that group.
2208.20A change to subheading 2208.20 from any other heading.
2208.30 – 2208.70A change to a good of any of subheadings 2208.30 through 2208.70 from any other good of that subheading or any other subheading, including another subheading within that group, provided that the total alcoholic volume of the foreign materials of the same subheading as the good does not exceed 10 per cent of the volume of the total alcoholic strength of the good.
2208.90

A change to kirschwasser or ratafia of subheading 2208.90 from any other good of that subheading or any other subheading; or

A change to any other good of subheading 2208.90 from any other subheading.

22.09A change to heading 22.09 from any other heading.
Chapter 23Residues and Waste from the Food Industries; Prepared Animal Fodder
23.01 – 23.08A change to headings 23.01 through 23.08 from any other heading, including another heading within that group.
2309.10A change to subheading 2309.10 from any other heading.
2309.90

A change to a preparation of subheading 2309.90 used in animal feeding containing more than 50 per cent by weight of milk solids from any other heading, except from headings 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids; or

A change to any other good of subheading 2309.90 from any other heading.

Chapter 24Tobacco and Manufactured Tobacco Substitutes
24.01A change to heading 24.01 from any other chapter.
24.02 – 24.03A change to headings 24.02 through 24.03 from any other heading, including another heading within that group.

SECTION VMineral Products(Chapters 25-27)

Chapter 25Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement
2501.00 – 2530.90A change to subheadings 2501.00 through 2530.90 from any other subheading, including another subheading within that group.
Chapter 26Ores, Slag and Ash
26.01 – 26.21A change to headings 26.01 through 26.21 from any other heading, including another heading within that group.
Chapter 27Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes
  • Note 1: Notwithstanding the tariff shift rules of this Chapter, where a good of Chapter 27 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.

For the purposes of this Chapter, a chemical reaction is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.

  • Note 2: For the purposes of heading 27.10, the country of origin of a good shall be the country in which the good underwent either of the following processes:

    • (a) Atmospheric distillation – A separation process in which petroleum oils are converted in a distillation tower into fractions according to boiling point and the vapour then condensed into different liquefied fractions. Liquefied petroleum gas, naphtha, gasoline, kerosene, diesel or heating oil, light gas oils and lubricating oil are produced from petroleum distillation; or

    • (b) Vacuum distillation – Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation. Vacuum distillation is useful for distilling high-boiling and heat-sensitive materials such as heavy distillates in petroleum oils to produce light to heavy vacuum gas oils and residuum. In some refineries gas oils may be further processed into lubricating oils.

  • Note 3: For the purposes of heading 27.10, the country of origin of a good shall be the country in which the good underwent direct blending.

Direct blending is defined as a refinery process whereby various petroleum streams from processing units and petroleum components from holding or storage tanks combine to create a finished product, with pre-determined parameters, of heading 27.10, provided that the non-originating materials constitute no more than 25 per cent by volume of the good.

27.01 – 27.06A change to headings 27.01 through 27.06 from any other heading, including another heading within that group.
2707.10 – 2707.91

A change to subheadings 2707.10 through 2709.91 from any other heading; or

A change to subheadings 2707.10 through 2707.91 from any other subheading within heading 27.07, whether or not there is also a change from any other heading, provided that the good resulting from such change is the result of a chemical reaction.

2707.99A change to a good of subheading 2707.99 from any other good of that subheading or any other subheading.
27.08A change to heading 27.08 from any other heading.
27.09A change to a good of heading 27.09 from any other good of that heading or any other heading.
2710.12 – 2710.99

A change to subheadings 2710.12 through 2710.99 from any other heading;

A change to a good of any of subheadings 2710.12 through 2710.99 from any other good of that subheading or any other subheading within that group, whether or not there is also a change from any other heading, provided that the good resulting from such change is the result of atmospheric distillation, vacuum distillation or a chemical reaction; or

A change to a good of any of subheadings 2710.12 through 2710.99 from any other good, provided that the good resulting from such change is the result of direct blending.

2711.11 – 2711.14A change to a good of any of subheadings 2711.11 through 2711.14 from any other good of that subheading or any other subheading, including another subheading within that group.
2711.19 – 2711.29A change to subheadings 2711.19 through 2711.29 from any other subheading, including another subheading within that group.
27.12A change to heading 27.12 from any other heading.
2713.11 – 2713.12A change to subheadings 2713.11 through 2713.12 from any other heading.
2713.20A change to a good of subheading 2713.20 from any other good of that subheading or any other subheading.
2713.90A change to subheading 2713.90 from any other heading.
27.14 – 27.16A change to headings 27.14 through 27.16 from any other heading, including another heading within that group.

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

  • 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 is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.

  • Where a good of Chapter 28 or 29 is subject to purification that results in the elimination of not less than 80 per cent of the impurities, the country of origin of that good shall be the country in which that purification occurred.
  • Where a good of Chapter 29 is subject to isomer separation, the country of origin of that good shall be the country in which the isolation or separation of isomers from mixtures of isomers occurred.
  • 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 – 2850.00A change to subheadings 2801.10 through 2850.00 from any other subheading, including another subheading within that group.
2852.10A change to a good of subheading 2852.10 from any other good of that subheading or any other subheading.
2852.90A change to subheading 2852.90 from any other heading.
28.53A change to heading 28.53 from any other heading.
Chapter 29Organic Chemicals
2901.10 – 2942.00A change to a good of any of subheadings 2901.10 through 2942.00 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 30Pharmaceutical Products
3001.20 – 3006.92A change to a good of any of subheadings 3001.20 through 3006.92 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 31Fertilizers
3101.00 – 3105.90A change to a good of any of subheadings 3101.00 through 3105.90 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 32Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks
3201.10 – 3215.90A change to subheadings 3201.10 through 3215.90 from any other subheading, including another subheading within that group.
Chapter 33Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations
3301.12 – 3301.90A change to a good of any of subheadings 3301.12 through 3301.90 from any other good of that subheading or any other subheading, including another subheading within that group.
33.02 – 33.03A change to headings 33.02 through 33.03 from any other heading, including another heading within that group.
3304.10 – 3307.90A change to subheadings 3304.10 through 3307.90 from any other subheading, including another subheading within that group.
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
3401.11 – 3405.90A change to subheadings 3401.11 through 3405.90 from any other subheading, including another subheading within that group.
34.06 – 34.07A change to headings 34.06 through 34.07 from any other heading, including another heading within that group.
Chapter 35Albuminoidal Substances; Modified Starches; Glues; Enzymes
3501.10 – 3501.90A change to subheadings 3501.10 through 3501.90 from any other subheading, including another subheading within that group.
3502.11 – 3502.19A change to subheadings 3502.11 through 3502.19 from any subheading outside that group.
3502.20 – 3502.90A change to subheadings 3502.20 through 3502.90 from any other subheading, including another subheading within that group.
3503.00 – 3507.90A change to subheadings 3503.00 through 3507.90 from any other subheading, including another subheading within that group.
Chapter 36Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
3601.00 – 3606.90A change to subheadings 3601.00 through 3606.90 from any other subheading, including another subheading within that group.
Chapter 37Photographic or Cinematographic Goods
37.01 – 37.06A change to headings 37.01 through 37.06 from any other heading, including another heading within that group.
3707.10 – 3707.90A change to subheadings 3707.10 through 3707.90 from any other subheading, including another subheading within that group.
Chapter 38Miscellaneous Chemical Products
3801.10 – 3807.00A change to subheadings 3801.10 through 3807.00 from any other subheading, including another subheading within that group.
3808.50 – 3808.99A change to a good of any of subheadings 3808.50 through 3808.99 from any other good of that subheading or any other subheading, including another subheading within that group.
3809.10 – 3823.70A change to subheadings 3809.10 through 3823.70 from any other subheading, including another subheading within that group.
3824.10 – 3824.83A change to subheadings 3824.10 through 3824.83 from any other subheading, including another subheading within that group.
3824.90A change to a good of subheading 3824.90 from any other good of that subheading or any other subheading.
3825.10 – 3825.69A change to subheadings 3825.10 through 3825.69 from any other chapter, except from Chapters 28 through 37, 40 or 90.
3825.90A change to subheading 3825.90 from any other subheading, provided that a single ingredient constitutes no more than 60 per cent by weight of the good.
38.26A change to heading 38.26 from any other heading.

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

Chapter 39Plastics and Articles Thereof
39.01 –39.15A change to headings 39.01 through 39.15 from any other heading, including another heading within that group.
3916.10 – 3921.90A change to subheadings 3916.10 through 3921.90 from any other subheading, including another subheading within that group.
39.22 – 39.26A change to headings 39.22 through 39.26 from any other heading, including another heading within that group.
Chapter 40Rubber and Articles Thereof
4001.10 – 4012.90A change to subheadings 4001.10 through 4012.90 from any other subheading, including another subheading within that group.
40.13A change to heading 40.13 from any other heading.
4014.10 – 4014.90A change to subheadings 4014.10 through 4014.90 from any other subheading, including another subheading within that group.
40.15A change to heading 40.15 from any other heading.
4016.10 – 4017.00A change to subheadings 4016.10 through 4017.00 from any other subheading, including another subheading within that group.

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 – 41.03

A change to raw hides or skins of any of headings 41.01 through 41.03 which have undergone a tanning (including a pre-tanning) process which is reversible from any other good of that heading or any other chapter; or

A change to any other good of headings 41.01 through 41.03 from any other chapter.

4104.11 – 4105.30A change to subheadings 4104.11 through 4105.30 from any other subheading, including another subheading within that group.
4106.21 – 4106.32A change to subheadings 4106.21 through 4106.32 from any other subheading, including another subheading within that group.
4106.40A change to a good of subheading 4106.40 from any other good of that subheading or any other subheading.
4106.91 – 4106.92A change to subheadings 4106.91 through 4106.92 from any other subheading, including another subheading within that group.
4107.11 – 4115.20A change to subheadings 4107.11 through 4115.20 from any other subheading, including another subheading within that group.
Chapter 42Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut)
42.01 – 42.06A change to headings 42.01 through 42.06 from any other heading, including another heading within that group.
Chapter 43Furskins and Artificial Fur; Manufactures Thereof
43.01A change to heading 43.01 from any other heading.
4302.11 – 4302.20A change to subheadings 4302.11 through 4302.20 from any other heading.
4302.30A change to subheading 4302.30 from any other subheading.
43.03 – 43.04A change to headings 43.03 through 43.04 from any other heading, including another heading within that group.

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 headings 44.01 through 44.11 from any other heading, including another heading within that group.
44.12

A change to a surface-covered plywood of heading 44.12 from any other good of that heading or any other heading; or

A change to any other good of heading 44.12 from any other heading.

44.13 – 44.17A change to headings 44.13 through 44.17 from any other heading, including another heading within that group.
4418.10 – 4418.60A change to subheadings 4418.10 through 4418.60 from any other heading.
4418.71 – 4418.79A change to a good of any of subheadings 4418.71 through 4418.79 from any other good of that subheading or any other subheading, including another subheading within that group.
4418.90A change to subheading 4418.90 from any other heading.
44.19 – 44.21A change to headings 44.19 through 44.21 from any other heading, including another heading within that group.
Chapter 45Cork and Articles of Cork
45.01 – 45.04A change to headings 45.01 through 45.04 from any other heading, including another heading within that group.
Chapter 46Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork
4601.21 – 4601.99A change to subheadings 4601.21 through 4601.99 from any other subheading, including another subheading within that group.
46.02A change to heading 46.02 from any other heading.

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

Chapter 47Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard
47.01 – 47.02A change to headings 47.01 through 47.02 from any other heading, including another heading within that group.
4703.11 – 4704.29A change to subheadings 4703.11 through 4704.29 from any other subheading, including another subheading within that group.
47.05 – 47.07A change to headings 47.05 through 47.07 from any other heading, including another heading within that group.
Chapter 48Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard
48.01 – 48.09A change to headings 48.01 through 48.09 from any other heading, including another heading within that group.
4810.13 – 4811.90A change to subheadings 4810.13 through 4811.90 from any other subheading, including another subheading within that group.
48.12 – 48.22A change to headings 48.12 through 48.22 from any other heading, including another heading within that group.
4823.20 – 4823.90A change to subheadings 4823.20 through 4823.90 from any other subheading, including another subheading within that group.
Chapter 49Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans
49.01 – 49.11A change to headings 49.01 through 49.11 from any other heading, including another heading within that group.

SECTION XITextiles and Textile Articles(Chapters 50-63)

Chapter 50Silk
50.01 – 50.03A change to headings 50.01 through 50.03 from any other chapter.
50.04 – 50.06A change to headings 50.04 through 50.06 from any other heading, including another heading within that group.
50.07A change to heading 50.07 from any other heading.
Chapter 51Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric
51.01 – 51.13A change to headings 51.01 through 51.13 from any other heading, including another heading within that group.
Chapter 52Cotton
52.01 – 52.03A change to headings 52.01 through 52.03 from any other heading, including another heading within that group.
52.04 – 52.07A change to headings 52.04 through 52.07 from any heading outside that group.
52.08 – 52.12A change to headings 52.08 through 52.12 from any other heading, including another heading within that group.
Chapter 53Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn
53.01 – 53.05A change to headings 53.01 through 53.05 from any other chapter.
53.06 – 53.11A change to headings 53.06 through 53.11 from any other heading, including another heading within that group.
Chapter 54Man-made Filaments; Strip and the Like of Man-made Textile Materials
54.01 – 54.06A change to headings 54.01 through 54.06 from any other chapter.
54.07 – 54.08A change to headings 54.07 through 54.08 from any other heading, including another heading within that group.
Chapter 55Man-made Staple Fibres
55.01 – 55.16A change to headings 55.01 through 55.16 from any other heading, including another heading within that group.
Chapter 56Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof
56.01 – 56.06A change to headings 56.01 through 56.06 from any other heading, including another heading within that group.
56.07A change to heading 56.07 from any other heading, except from headings 52.04 through 52.06, 54.01 through 54.05 or 55.08 through 55.10.
56.08A change to heading 56.08 from any other heading.
56.09A change to heading 56.09 from any other heading, except from headings 51.06 through 51.08, 52.04 through 52.06, 54.01 through 54.05 or 55.08 through 55.10.
Chapter 57Carpets and Other Textile Floor Coverings
57.01 – 57.05A change to headings 57.01 through 57.05 from any other chapter.
Chapter 58Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
58.01 – 58.11A change to headings 58.01 through 58.11 from any other heading, including another heading within that group.
Chapter 59Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable for Industrial Use
59.01 – 59.11A change to headings 59.01 through 59.11 from any other heading, including another heading with that group.
Chapter 60Knitted or Crocheted Fabrics
60.01

A change to heading 60.01 from any other heading; or

A change to a fabric of heading 60.01, impregnated, coated, covered or laminated with rubber, plastics or other materials, from any other fabric of heading 60.01, provided that the impregnation, coating, covering or lamination constitutes 20 per cent or more by weight of the good.

60.02 – 60.06A change to headings 60.02 through 60.06 from any other heading, including another heading within that group.
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 any good of this chapter from any other good of this chapter or any other chapter, provided that the change is the result of substantial assembly; or

A change to any good of this chapter, for which no sewing or other assembly is required, from any other chapter.

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 any good of this chapter from any other good of this chapter or any other chapter, provided that the change is the result of substantial assembly.

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 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 63.10 shall be the country in which the good is last collected and packaged for shipment.

6301.10A change to subheading 6301.10 from any other heading.
6301.20 – 6301.90A change to subheadings 6301.20 through 6301.90 from any other heading, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 58.01 through 58.02 or 60.01 through 60.06.
63.02

A change to a quilted good of heading 63.02 from any other heading, except from subheading 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 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 63.03 from any other heading, except from subheading 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;

A change to a curtain, drape, curtain valance or bed valance of heading 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 63.03 from any other heading, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 58.01 through 58.02 or 60.01 through 60.06.

63.04

A change to a quilted good of heading 63.04 from any other heading, except from subheading 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;

A change to a pillow cover or pillow sham of heading 63.04 from any other heading; or

A change to any other good of heading 63.04 from any other heading, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 58.01 through 58.02 or 60.01 through 60.06.

63.05A change to heading 63.05 from any other heading, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 58.01 through 58.02 or 60.01 through 60.06.
63.06A change to heading 63.06 from any other chapter.
6307.10A change to subheading 6307.10 from any other heading, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 58.01 through 58.02 or 60.01 through 60.06.
6307.20 – 6307.90A change to subheadings 6307.20 through 6307.90 from any other heading.
63.08A change to heading 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 63.10, other than a worn-out article, from any other heading, provided that the production includes more than cutting and hemming the good.

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 headings 64.01 through 64.05 from any heading outside that group, except from formed uppers of subheading 6406.10.
6406.10A change to subheading 6406.10 from any other subheading.
6406.20 – 6406.90A change to subheadings 6406.20 through 6406.90 from any other heading.
Chapter 65Headgear and Parts Thereof
65.01 – 65.07A change to headings 65.01 through 65.07 from any other heading, including another heading within that group.
Chapter 66Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof
66.01 – 66.02A change to headings 66.01 through 66.02 from any other heading, including another heading within that group.
6603.20A change to subheading 6603.20 from any other subheading.
6603.90A change to subheading 6603.90 from any other heading.
Chapter 67Prepared Feathers and Down and Articles Made of Feathers or of Down; Artificial Flowers; Articles of Human Hair
67.01

A change to an article of feather or down of heading 67.01 from any other good of that heading or any other heading; or

A change to any other good of heading 67.01 from any other heading.

67.02 – 67.04A change to headings 67.02 through 67.04 from any other heading, including another heading within that group.

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 headings 68.01 through 68.08 from any other heading, including another heading within that group.
6809.11 – 6809.19A change to subheadings 6809.11 through 6809.19 from any other heading.
6809.90A change to subheading 6809.90 from any other subheading.
6810.11 – 6810.19A change to subheadings 6810.11 through 6810.19 from any other heading.
6810.91A change to subheading 6810.91 from any other subheading.
6810.99A change to subheading 6810.99 from any other heading.
68.11A change to heading 68.11 from any other heading.
6812.80 – 6812.99A change to a good of any of subheadings 6812.80 through 6812.99 from any other good of that subheading or any other subheading, including another subheading within that group.
68.13 – 68.14A change to headings 68.13 through 68.14 from any other heading, including another heading within that group.
6815.10 – 6815.99A change to subheadings 6815.10 through 6815.99 from any other subheading, including a subheading within that group.
Chapter 69Ceramic Products
69.01 – 69.14A change to headings 69.01 through 69.14 from any other heading, including another heading within that group.
Chapter 70Glass and Glassware
70.01 – 70.08A change to headings 70.01 through 70.08 from any other heading, including another heading within that group.
7009.10 – 7009.92A change to subheadings 7009.10 through 7009.92 from any other subheading, including another subheading within that group.
70.10 – 70.18A change to headings 70.10 through 70.18 from any other heading, including another heading within that group.
7019.11 – 7019.90A change to subheadings 7019.11 through 7019.90 from any other subheading, including another subheading within that group.
70.20A change to a good of heading 70.20 from any other good of that heading or any other heading.

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
7101.10 – 7105.90A change to subheadings 7101.10 through 7105.90 from any other subheading, including another subheading within that group.
7106.10A change to subheading 7106.10 from any other subheading.
7106.91A change to a good of subheading 7106.91 from any other good of that subheading or any other subheading, provided that the non-originating materials of subheading 7106.91 undergo electrolytic, thermal or chemical separation or alloying.
71.07A change to heading 71.07 from any other heading.
7108.11 – 7108.20

A change to subheadings 7108.11 through 7108.20 from any other subheading, including another subheading within that group; or

A change to a good of subheading 7108.12 from any other good of that subheading or any other subheading, provided that the non-originating materials of subheading 7108.12 undergo electrolytic, thermal or chemical separation or alloying.

71.09A change to heading 71.09 from any other heading.
7110.11 – 7110.49A change to subheadings 7110.11 through 7110.49 from any other subheading, including another subheading within that group.
71.11 – 71.12A change to headings 71.11 through 71.12 from any other heading, including another heading within that group.
7113.11 – 7115.90A change to subheadings 7113.11 through 7115.90 from any other subheading, including another subheading within that group.
71.16 – 71.18A change to headings 71.16 through 71.18 from any other heading, including another heading within that group.

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

Chapter 72Iron and Steel
72.01 – 72.06A change to headings 72.01 through 72.06 from any other heading, including another heading within that group.
72.07A change to heading 72.07 from any other heading, except from heading 72.06.
72.08A change to heading 72.08 from any other heading.
72.09A change to heading 72.09 from any other heading, except from heading 72.08 or 72.11.
72.10A change to heading 72.10 from any other heading, except from headings 72.08 through 72.12.
72.11A change to heading 72.11 from any other heading, except from headings 72.08 through 72.09.
72.12A change to heading 72.12 from any other heading, except from headings 72.08 through 72.11.
72.13A change to heading 72.13 from any other heading.
72.14A change to heading 72.14 from any other heading, except from heading 72.13.
72.15A change to heading 72.15 from any other heading, except from headings 72.13 through 72.14.
72.16A change to heading 72.16 from any other heading, except from headings 72.08 through 72.15.
72.17A change to heading 72.17 from any other heading, except from headings 72.13 through 72.15.
72.18A change to heading 72.18 from any other heading.
72.19 – 72.20A change to headings 72.19 through 72.20 from any other heading outside that group.
72.21 – 72.22A change to headings 72.21 through 72.22 from any other heading outside that group.
72.23A change to heading 72.23 from any other heading, except from headings 72.21 through 72.22.
72.24A change to heading 72.24 from any other heading.
72.25 – 72.26A change to headings 72.25 through 72.26 from any other heading outside that group.
72.27 – 72.28A change to headings 72.27 through 72.28 from any other heading outside that group.
72.29A change to heading 72.29 from any other heading, except from headings 72.27 through 72.28.
Chapter 73Articles of Iron or Steel
73.01 – 73.03A change to headings 73.01 through 73.03 from any other heading, including another heading within that group.
7304.11 – 7304.39A change to subheadings 7304.11 through 7304.39 from any other heading.
7304.41A change to subheading 7304.41 from any other subheading.
7304.49 – 7304.90A change to subheadings 7304.49 through 7304.90 from any other heading.
73.05 – 73.14A change to headings 73.05 through 73.14 from any other heading, including another heading within that group.
7315.11 – 7315.90A change to subheadings 7315.11 through 7315.90 from any other subheading, including another subheading within that group.
73.16 – 73.20A change to headings 73.16 through 73.20 from any other heading, including another heading within that group.
7321.11 – 7321.90A change to subheadings 7321.11 through 7321.90 from any other subheading, including another subheading within that group.
73.22 – 73.23A change to headings 73.22 through 73.23 from any other heading, including another heading within that group.
7324.10 – 7324.90A change to subheadings 7324.10 through 7324.90 from any other subheading, including another subheading within that group.
73.25 – 73.26A change to headings 73.25 through 73.26 from any other heading, including another heading within that group.
Chapter 74Copper and Articles Thereof
74.01 – 74.15A change to headings 74.01 through 74.15 from any other heading, including another heading within that group.
7418.10 – 7419.99A change to a good of any of subheadings 7418.10 through 7419.99 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 75Nickel and Articles Thereof
75.01 – 75.04A change to headings 75.01 through 75.04 from any other heading, including another heading within that group.
7505.11 – 7505.22A change to subheadings 7505.11 through 7505.22 from any other subheading, including another subheading within that group.
75.06

A change to foil of heading 75.06 of a thickness of 0.15 mm or less from any other good of that heading or any other heading; or

A change to any other good of heading 75.06 from any other heading.

7507.11 – 7508.90A change to subheadings 7507.11 through 7508.90 from any other subheading, including another subheading within that group.
Chapter 76Aluminum and Articles of Aluminum
76.01 – 76.04A change to headings 76.01 through 76.04 from any other heading, including another heading within that group.
76.05A change to heading 76.05 from any other heading, except from heading 76.04.
76.06 – 76.15A change to headings 76.06 through 76.15 from any other heading, including another heading within that group.
7616.10 – 7616.99A change to subheadings 7616.10 through 7616.99 from any other subheading, including another subheading within that group.
Chapter 78Lead and Articles Thereof
78.01 – 78.02A change to headings 78.01 through 78.02 from any other heading, including another heading within that group.
7804.11 – 7806.00A change to a good of any of subheadings 7804.11 through 7806.00 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 79Zinc and Articles Thereof
79.01 – 79.03A change to headings 79.01 through 79.03 from any other heading, including another heading within that group.
79.04 – 79.07A change to a good of any of headings 79.04 through 79.07 from any other good of that heading or any other heading, including another heading within that group.
Chapter 80Tin and Articles Thereof
80.01 – 80.02A change to headings 80.01 through 80.02 from any other heading, including another heading within that group.
80.03 – 80.07A change to a good of any of headings 80.03 through 80.07 from any other good of that heading or any other heading, including another heading within that group.
Chapter 81Other Base Metals; Cermets; Articles Thereof
8101.10 – 8113.00A change to a good of any of subheadings 8101.10 through 8113.00 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 82Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal
8201.10 – 8215.99A change to a good of any of subheadings 8201.10 through 8215.99 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 83Miscellaneous Articles of Base Metal
8301.10 – 8301.60A change to subheadings 8301.10 through 8301.60 from any other subheading, including another subheading within that group.
8301.70A change to subheading 8301.70 from any other heading.
8302.10 – 8311.90A change to subheadings 8302.10 through 8311.90 from any other subheading, including another subheading within that group.

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 8401.10 from any other subheading.
8401.20A change to a good of subheading 8401.20 from any other good of that subheading or any other subheading.
8401.30 – 8401.40A change to subheadings 8401.30 through 8401.40 from any other subheading, including another subheading within that group.
8402.11 – 8402.20A change to subheadings 8402.11 through 8402.20 from any other subheading, including another subheading within that group.
8402.90A change to a good of subheading 8402.90 from any other good of that subheading or any other heading.
8403.10A change to subheading 8403.10 from any other subheading.
8403.90A change to subheading 8403.90 from any other heading.
8404.10 – 8404.20A change to subheadings 8404.10 through 8404.20 from any other subheading, including another subheading within that group.
8404.90A change to subheading 8404.90 from any other heading.
8405.10A change to subheading 8405.10 from any other subheading.
8405.90A change to subheading 8405.90 from any other heading.
8406.10 – 8406.82A change to subheadings 8406.10 through 8406.82 from any other subheading, including another subheading within that group.
8406.90A change to subheading 8406.90 from any other heading.
84.07 – 84.08A change to headings 84.07 through 84.08 from any other heading, including another heading within that group.
8409.10 – 8409.99A change to a good of any of subheadings 8409.10 through 8409.99 from any other good of that subheading or any other heading.
8410.11 – 8410.13A change to subheadings 8410.11 through 8410.13 from any other subheading, including another subheading within that group.
8410.90A change to subheading 8410.90 from any other heading.
8411.11 – 8411.82A change to subheadings 8411.11 through 8411.82 from any other subheading, including another subheading within that group.
8411.91 – 8411.99A change to subheadings 8411.91 through 8411.99 from any other heading.
8412.10 – 8412.80A change to subheadings 8412.10 through 8412.80 from any other subheading, including another subheading within that group.
8412.90A change to subheading 8412.90 from any other heading.
8413.11 – 8413.82A change to subheadings 8413.11 through 8413.82 from any other subheading, including another subheading within that group.
8413.91 – 8413.92A change to a good of any of subheadings 8413.91 through 8413.92 from any other good of that subheading or any other heading.
8414.10 – 8414.80A change to subheadings 8414.10 through 8414.80 from any other subheading, including another subheading within that group.
8414.90A change to a good of subheading 8414.90 from any other good of that subheading or any other heading.
8415.10 – 8415.83A change to subheadings 8415.10 through 8415.83 from any other subheading, including another subheading within that group.
8415.90A change to a good of subheading 8415.90 from any other good of that subheading or any other heading.
8416.10 – 8416.30A change to subheadings 8416.10 through 8416.30 from any other subheading, including another subheading within that group.
8416.90A change to subheading 8416.90 from any other heading.
8417.10 – 8417.80A change to subheadings 8417.10 through 8417.80 from any other subheading, including another subheading within that group.
8417.90A change to subheading 8417.90 from any other heading.
8418.10 – 8418.91A change to a good of any of subheadings 8418.10 through 8418.91 from any other good of that subheading or any other subheading, including another subheading within that group.
8418.99A change to subheading 8418.99 from any other heading.
8419.11 – 8419.89A change to subheadings 8419.11 through 8419.89 from any other subheading, including another subheading within that group.
8419.90A change to subheading 8419.90 from any other heading.
8420.10A change to subheading 8420.10 from any other subheading.
8420.91 – 8420.99A change to subheadings 8420.91 through 8420.99 from any other heading.
8421.11 – 8421.39A change to subheadings 8421.11 through 8421.39 from any other subheading, including another subheading within that group.
8421.91 – 8421.99A change to a good of any of subheadings 8421.91 through 8421.99 from any other good of that subheading or any other heading.
8422.11 – 8422.40A change to subheadings 8422.11 through 8422.40 from any other subheading, including another subheading within that group.
8422.90A change to a good of subheading 8422.90 from any other good of that subheading or any other heading.
8423.10 – 8423.89A change to subheadings 8423.10 through 8423.89 from any other subheading, including another subheading within that group.
8423.90A change to subheading 8423.90 from any other heading.
8424.10 – 8424.89A change to subheadings 8424.10 through 8424.89 from any other subheading, including another subheading within that group.
8424.90A change to subheading 8424.90 from any other heading.
8425.11 – 8430.69A change to a good of any of subheadings 8425.11 through 8430.69 from any other good of that subheading or any other subheading, including another subheading within that group.
8431.10 – 8431.49A change to a good of any of subheadings 8431.10 through 8431.49 from any other good of that subheading or any other heading.
8432.10 – 8432.80A change to subheadings 8432.10 through 8432.80 from any other subheading, including another subheading within that group.
8432.90A change to subheading 8432.90 from any other heading.
8433.11 – 8433.60A change to subheadings 8433.11 through 8433.60 from any other subheading, including another subheading within that group.
8433.90A change to subheading 8433.90 from any other heading.
8434.10 – 8435.90A change to subheadings 8434.10 through 8435.90 from any other subheading, including another subheading within that group.
8436.10 – 8436.80A change to subheadings 8436.10 through 8436.80 from any other subheading, including another subheading within that group.
8436.91 – 8436.99A change to subheadings 8436.91 through 8436.99 from any other heading.
8437.10 – 8437.80A change to subheadings 8437.10 through 8437.80 from any other subheading, including another subheading within that group.
8437.90A change to subheading 8437.90 from any other heading.
8438.10 – 8438.80A change to subheadings 8438.10 through 8438.80 from any other subheading, including another subheading within that group.
8438.90A change to subheading 8438.90 from any other heading.
8439.10 – 8440.90A change to subheadings 8439.10 through 8440.90 from any other subheading, including another subheading within that group.
8441.10 – 8441.80A change to subheadings 8441.10 through 8441.80 from any other subheading, including another subheading within that group.
8441.90A change to a good of subheading 8441.90 from any other good of that subheading or any other heading.
8442.30A change to subheading 8442.30 from any other subheading.
8442.40 – 8442.50A change to subheadings 8442.40 through 8442.50 from any other heading.
8443.11 – 8443.99A change to a good of any of subheadings 8443.11 through 8443.99 from any other good of that subheading or any other subheading, including another subheading within that group.
84.44 – 84.47A change to headings 84.44 through 84.47 from any other heading, including another heading within that group.
8448.11 – 8448.19A change to subheadings 8448.11 through 8448.19 from any other subheading, including another subheading within that group.
8448.20 – 8448.59A change to subheadings 8448.20 through 8448.59 from any other heading.
84.49A change to heading 84.49 from any other heading.
8450.11 – 8450.20A change to subheadings 8450.11 through 8450.20 from any other subheading, including another subheading within that group.
8450.90A change to subheading 8450.90 from any other heading.
8451.10 – 8451.80A change to subheadings 8451.10 through 8451.80 from any other subheading, including another subheading within that group.
8451.90A change to subheading 8451.90 from any other heading.
8452.10 – 8452.30A change to subheadings 8452.10 through 8452.30 from any other subheading, including another subheading within that group.
8452.90A change to a good of subheading 8452.90 from any other good of that subheading or any other heading.
8453.10 – 8453.80A change to subheadings 8453.10 through 8453.80 from any other subheading, including another subheading within that group.
8453.90A change to subheading 8453.90 from any other heading.
8454.10 – 8454.30A change to subheadings 8454.10 through 8454.30 from any other subheading, including another subheading within that group.
8454.90A change to subheading 8454.90 from any other heading.
8455.10 – 8455.90A change to subheadings 8455.10 through 8455.90 from any other subheading, including another subheading within that group.
8456.10 – 8456.30A change to subheadings 8456.10 through 8456.30 from any other heading.
8456.90A change to a good of subheading 8456.90 from any other good of that subheading or any other heading.
84.57 – 84.65A change to headings 84.57 through 84.65 from any other heading, including another heading within that group.
8466.10 – 8466.92A change to subheadings 8466.10 through 8466.92 from any other heading.
8466.93A change to a good of subheading 8466.93 from any other good of that subheading or any other heading.
8466.94A change to subheading 8466.94 from any other heading.
8467.11 – 8467.89A change to subheadings 8467.11 through 8467.89 from any other subheading, including another subheading within that group.
8467.91 – 8467.99A change to subheadings 8467.91 through 8467.99 from any other heading.
8468.10 – 8468.80A change to subheadings 8468.10 through 8468.80 from any other subheading, including another subheading within that group.
8468.90A change to subheading 8468.90 from any other heading.
8469.00 – 8473.50A change to a good of any of subheadings 8469.00 through 8473.50 from any other good of that subheading or any other subheading, including another subheading within that group.
8474.10 – 8474.80A change to subheadings 8474.10 through 8474.80 from any other subheading, including another subheading within that group.
8474.90A change to a good of subheading 8474.90 from any other good of that subheading or any other heading.
8475.10 – 8475.29A change to subheadings 8475.10 through 8475.29 from any other subheading, including another subheading within that group.
8475.90A change to subheading 8475.90 from any other heading.
8476.21 – 8476.89A change to subheadings 8476.21 through 8476.89 from any other subheading, including another subheading within that group.
8476.90A change to subheading 8476.90 from any other heading.
8477.10 – 8477.80A change to subheadings 8477.10 through 8477.80 from any other subheading, including another subheading within that group.
8477.90A change to subheading 8477.90 from any other heading.
8478.10A change to subheading 8478.10 from any other subheading.
8478.90A change to subheading 8478.90 from any other heading.
8479.10 – 8479.89A change to subheadings 8479.10 through 8479.89 from any other subheading, including another subheading within that group.
8479.90A change to a good of subheading 8479.90 from any other good of that subheading or any other heading.
8480.10 – 8480.79A change to subheadings 8480.10 through 8480.79 from any other subheading, including another subheading within that group.
8481.10 – 8481.80A change to subheadings 8481.10 through 8481.80 from any other subheading, including another subheading within that group.
8481.90A change to subheading 8481.90 from any other heading.
8482.10 – 8482.80A change to subheadings 8482.10 through 8482.80 from any other subheading, including another subheading within that group.
8482.91 – 8482.99A change to subheadings 8482.91 through 8482.99 from any other heading.
8483.10 – 8483.60A change to subheadings 8483.10 through 8483.60 from any other subheading, including another subheading within that group.
8483.90A change to subheading 8483.90 from any other heading.
8484.10 – 8484.90A change to subheadings 8484.10 through 8484.90 from any other subheading, including another subheading within that group.
8486.10 – 8487.90A change to a good of any of subheadings 8486.10 through 8487.90 from any other good of that subheading or any other subheading, including another subheading within that group.
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
85.01 – 85.03A change to headings 85.01 through 85.03 from any other heading, including another heading within that group.
8504.10 – 8504.50A change to subheadings 8504.10 through 8504.50 from any other subheading, including another subheading within that group.
8504.90A change to a good of subheading 8504.90 from any other good of that subheading or any other heading.
8505.11 – 8505.20A change to subheadings 8505.11 through 8505.20 from any other subheading, including another subheading within that group.
8505.90A change to subheading 8505.90 from any other heading.
8506.10 – 8506.90A change to a good of any of subheadings 8506.10 through 8506.90 from any other good of that subheading or any other subheading, including another subheading within that group.
8507.10 – 8507.80A change to subheadings 8507.10 through 8507.80 from any other subheading, including another subheading within that group.
8507.90A change to subheading 8507.90 from any other heading.
8508.11 – 8508.60A change to subheadings 8508.11 through 8508.60 from any other subheading, including another subheading within that group.
8508.70A change to a good of subheading 8508.70 from any other good of that subheading or any other heading.
8509.40A change to subheading 8509.40 from any other subheading.
8509.80A change to a good of subheading 8509.80 from any other good of that subheading or any other subheading.
8509.90A change to a good of subheading 8509.90 from any other good of that subheading or any other heading.
8510.10 – 8510.30A change to subheadings 8510.10 through 8510.30 from any other subheading, including another subheading within that group.
8510.90A change to subheading 8510.90 from any other heading.
8511.10 – 8511.80A change to subheadings 8511.10 through 8511.80 from any other subheading, including another subheading within that group.
8511.90A change to subheading 8511.90 from any other heading.
8512.10 – 8512.40A change to subheadings 8512.10 through 8512.40 from any other subheading, including another subheading within that group.
8512.90A change to subheading 8512.90 from any other heading.
8513.10A change to subheading 8513.10 from any other subheading.
8513.90A change to subheading 8513.90 from any other heading.
8514.10 – 8514.40A change to subheadings 8514.10 through 8514.40 from any other subheading, including another subheading within that group.
8514.90A change to subheading 8514.90 from any other heading.
8515.11 – 8515.80A change to subheadings 8515.11 through 8515.80 from any other subheading, including another subheading within that group.
8515.90A change to subheading 8515.90 from any other heading.
8516.10 – 8516.80A change to subheadings 8516.10 through 8516.80 from any other subheading, including another subheading within that group.
8516.90A change to a good of subheading 8516.90 from any other good of that subheading or any other heading.
8517.11 – 8517.70A change to a good of any of subheadings 8517.11 through 8517.70 from any other good of that subheading or any other subheading, including another subheading within that group.
8518.10 – 8518.29A change to subheadings 8518.10 through 8518.29 from any other subheading, including another subheading within that group.
8518.30A change to a good of subheading 8518.30 from any other good of that subheading or any other subheading.
8518.40 – 8518.50A change to subheadings 8518.40 through 8518.50 from any other subheading, including another subheading within that group.
8518.90A change to subheading 8518.90 from any other heading.
8519.20 – 8521.90A change to subheadings 8519.20 through 8521.90 from any other subheading, including another subheading within that group.
85.22A change to heading 85.22 from any other heading.
8523.21 – 8523.80A change to a good of any of subheadings 8523.21 through 8523.80 from any other good of that subheading or any other subheading, including another subheading within that group.
8525.50 – 8525.60A change to subheadings 8525.50 through 8525.60 from any other subheading, including another subheading within that group.
8525.80A change to a good of subheading 8525.80 from any other good of that subheading or any other subheading.
8526.10 – 8527.99A change to subheadings 8526.10 through 8527.99 from any other subheading, including another subheading within that group.
8528.41 – 8529.90A change to a good of any of subheadings 8528.41 through 8529.90 from any other good of that subheading or any other subheading, including another subheading within that group.
8530.10 – 8530.80A change to subheadings 8530.10 through 8530.80 from any other subheading, including another subheading within that group.
8530.90A change to subheading 8530.90 from any other heading.
8531.10 – 8531.80A change to subheadings 8531.10 through 8531.80 from any other subheading, including another subheading within that group.
8531.90A change to subheading 8531.90 from any other heading.
8532.10 – 8532.30A change to subheadings 8532.10 through 8532.30 from any other subheading, including another subheading within that group.
8532.90A change to subheading 8532.90 from any other heading.
8533.10 – 8533.40A change to subheadings 8533.10 through 8533.40 from any other subheading, including another subheading within that group.
8533.90A change to subheading 8533.90 from any other heading.
85.34A change to heading 85.34 from any other heading.
8535.10 – 8536.90A change to a good of any of subheadings 8535.10 through 8536.90 from any other good of that subheading or any other subheading, including another subheading within that group.
85.37 – 85.38A change to headings 85.37 through 85.38 from any other heading, including another heading within that group.
8539.10 – 8539.49A change to subheadings 8539.10 through 8539.49 from any other subheading, including another subheading within that group.
8539.90A change to subheading 8539.90 from any other heading.
8540.11 – 8542.90A change to a good of any of subheadings 8540.11 through 8542.90 from any other good of that subheading or any other subheading, including another subheading within that group.
8543.10 – 8543.70A change to subheadings 8543.10 through 8543.70 from any other subheading, including another subheading within that group.
8543.90A change to a good of subheading 8543.90 from any other good of that subheading or any other heading.
8544.11 – 8547.90A change to subheadings 8544.11 through 8547.90 from any other subheading, including another subheading within that group.
8548.10A change to subheading 8548.10 from any other heading.
8548.90A change to a good of subheading 8548.90 from any other good of that subheading or any other heading.

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 – 86.06A change to headings 86.01 through 86.06 from any other heading, including another heading within that group.
8607.11 – 8607.99A change to a good of any of subheadings 8607.11 through 8607.99 from any other good of that subheading or any other subheading, including another subheading within that group.
86.08 – 86.09A change to headings 86.08 through 86.09 from any other heading, including another heading within that group.
Chapter 87Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof
87.01 – 87.07A change to headings 87.01 through 87.07 from any other heading, including another heading within that group.
8708.10 – 8708.99A change to a good of any of subheadings 8708.10 through 8708.99 from any other good of that subheading or any other subheading, including another subheading within that group.
8709.11 – 8709.19A change to subheadings 8709.11 through 8709.19 from any other subheading, including another subheading within that group.
8709.90A change to subheading 8709.90 from any other heading.
87.10 – 87.13A change to headings 87.10 through 87.13 from any other heading, including another heading within that group.
8714.10 – 8715.00A change to a good of any of subheadings 8714.10 through 8715.00 from any other good of that subheading or any other subheading, including another subheading within that group.
8716.10 – 8716.80A change to subheadings 8716.10 through 8716.80 from any other subheading, including another subheading within that group.
8716.90A change to a good of subheading 8716.90 from any other good of that subheading or any other heading.
Chapter 88Aircraft, Spacecraft and Parts Thereof
8801.00 – 8802.60A change to subheadings 8801.00 through 8802.60 from any other subheading, including another subheading within that group.
8803.10 – 8805.29A change to a good of any of subheadings 8803.10 through 8805.29 from any other good of that subheading or any other subheading, including another subheading within that group.
Chapter 89Ships, Boats and Floating Structures
8901.10 – 8902.00A change to a good of any of subheadings 8901.10 through 8902.00 from any other good of that subheading or any other subheading, including another subheading within that group.
89.03A change to heading 89.03 from any other heading.
8904.00 – 8905.90A change to a good of subheadings 8904.00 through 8905.90 from any other good of that subheading or any other subheading, including another subheading within that group.
89.06 – 89.08A change to headings 89.06 through 89.08 from any other heading, including another heading within that group.

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 and Apparatus; Parts and Accessories Thereof
9001.10 – 9002.90A change to subheadings 9001.10 through 9002.90 from any other subheading, including another subheading within that group.
9003.11 – 9003.19A change to subheadings 9003.11 through 9003.19 from any other subheading, including another subheading within that group.
9003.90A change to subheading 9003.90 from any other heading.
90.04A change to heading 90.04 from any other heading.
9005.10 – 9005.80A change to subheadings 9005.10 through 9005.80 from any other subheading, including another subheading within that group.
9005.90A change to subheading 9005.90 from any other heading.
9006.10 – 9006.69A change to subheadings 9006.10 through 9006.69 from any other subheading, including another subheading within that group.
9006.91 – 9006.99A change to subheadings 9006.91 through 9006.99 from any other heading.
9007.10 – 9007.20A change to a good of any of subheadings 9007.10 through 9007.20 from any other good of that subheading or any other subheading, including another subheading within that group.
9007.91A change to subheading 9007.91 from any other heading.
9007.92A change to a good of subheading 9007.92 from any other good of that subheading or any other subheading.
9008.50A change to a good of subheading 9008.50 from any other good of that subheading or any other subheading.
9008.90A change to subheading 9008.90 from any other heading.
9010.10 – 9010.60A change to subheadings 9010.10 through 9010.60 from any other subheading, including another subheading within that group.
9010.90A change to subheading 9010.90 from any other heading.
9011.10 – 9011.80A change to subheadings 9011.10 through 9011.80 from any other subheading, including another subheading within that group.
9011.90A change to subheading 9011.90 from any other heading.
9012.10A change to subheading 9012.10 from any other subheading.
9012.90A change to subheading 9012.90 from any other heading.
9013.10 – 9013.90A change to subheadings 9013.10 through 9013.90 from any other subheading, including another subheading within that group.
9014.10 – 9014.80A change to subheadings 9014.10 through 9014.80 from any other subheading, including another subheading within that group.
9014.90A change to subheading 9014.90 from any other heading.
9015.10 – 9015.80A change to subheadings 9015.10 through 9015.80 from any other subheading, including another subheading within that group.
9015.90A change to a good of subheading 9015.90 from any other good of that subheading or any other heading.
90.16A change to heading 90.16 from any other heading.
9017.10 – 9017.80A change to subheadings 9017.10 through 9017.80 from any other subheading, including another subheading within that group.
9017.90A change to subheading 9017.90 from any other heading.
9018.11 – 9022.90A change to a good of any of subheadings 9018.11 through 9022.90 from any other good of that subheading or any other subheading, including another subheading within that group.
90.23A change to heading 90.23 from any other heading.
9024.10 – 9024.80A change to subheadings 9024.10 through 9024.80 from any other subheading, including another subheading within that group.
9024.90A change to subheading 9024.90 from any other heading.
9025.11 – 9025.80A change to subheadings 9025.11 through 9025.80 from any other subheading, including another subheading within that group.
9025.90A change to subheading 9025.90 from any other heading.
9026.10 – 9026.80A change to subheadings 9026.10 through 9026.80 from any other subheading, including another subheading within that group.
9026.90A change to subheading 9026.90 from any other heading.
9027.10 – 9027.90A change to a good of any of subheadings 9027.10 through 9027.90 from any other good of that subheading or any other subheading, including another subheading within that group.
9028.10 – 9028.30A change to subheadings 9028.10 through 9028.30 from any other subheading, including another subheading within that group.
9028.90A change to subheading 9028.90 from any other heading.
9029.10 – 9029.20A change to subheadings 9029.10 through 9029.20 from any other subheading, including another subheading within that group.
9029.90A change to subheading 9029.90 from any other heading.
9030.10 – 9030.90A change to a good of any of subheadings 9030.10 through 9030.90 from any other good of that subheading or any other subheading, including another subheading within that group.
9031.10 – 9031.41A change to subheadings 9031.10 through 9031.41 from any other subheading, including another subheading within that group.
9031.49A change to a good of subheading 9031.49 from any other good of that subheading or any other subheading.
9031.80A change to subheading 9031.80 from any other subheading.
9031.90A change to subheading 9031.90 from any other heading.
9032.10 – 9032.90A change to a good of any of subheadings 9032.10 through 9032.90 from any other good of that subheading or any other subheading, including another subheading within that group.
90.33A change to heading 90.33 from any other heading.
Chapter 91Clocks and Watches and Parts Thereof
91.01 – 91.07A change to headings 91.01 through 91.07 from any other heading, including another heading within that group.
9108.11 – 9112.90A change to subheadings 9108.11 through 9112.90 from any other subheading, including another subheading within that group.
91.13 – 91.14A change to headings 91.13 through 91.14 from any other heading, including another heading within that group.
Chapter 92Musical Instruments; Parts and Accessories of Such Articles
92.01 – 92.09A change to headings 92.01 through 92.09 from any other heading, including another heading within that group.

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

Chapter 93Arms and Ammunition; Parts and Accessories Thereof
93.01 – 93.07A change to headings 93.01 through 93.07 from any other heading, including another heading within that group.

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 – 9401.80A change to subheadings 9401.10 through 9401.80 from any subheading outside that group.
9401.90A change to subheading 9401.90 from any other heading.
9402.10 – 9402.90A change to a good of any of subheadings 9402.10 through 9402.90 from any other good of that subheading or any other heading.
9403.10 – 9403.89A change to subheadings 9403.10 through 9403.89 from any subheading outside that group.
9403.90A change to subheading 9403.90 from any other heading.
94.04A change to heading 94.04 from any other heading.
9405.10 – 9405.60A change to subheadings 9405.10 through 9405.60 from any subheading outside that group.
9405.91 – 9405.99A change to subheadings 9405.91 through 9405.99 from any other heading.
94.06A change to heading 94.06 from any other heading.
Chapter 95Toys, Games and Sports Requisites; Parts and Accessories Thereof
9503.00 – 9505.90A change to a good of any of subheadings 9503.00 through 9505.90 from any other good of that subheading or any other subheading, including another subheading within that group.
9506.11 – 9506.29A change to subheadings 9506.11 through 9506.29 from any other heading.
9506.31A change to subheading 9506.31 from any other subheading, except from subheading 9506.39.
9506.32 – 9506.99A change to subheadings 9506.32 through 9506.99 from any other subheading, including another subheading within that group.
9507.10 – 9507.30A change to subheadings 9507.10 through 9507.30 from any other heading.
9507.90A change to subheading 9507.90 from any other subheading.
95.08A change to heading 95.08 from any other heading.
Chapter 96Miscellaneous Manufactured Articles
96.01 – 96.05A change to headings 96.01 through 96.05 from any other heading, including another heading within that group.
9606.10 – 9609.90A change to a good of any of subheadings 9606.10 through 9609.90 from any other good of that subheading or any other subheading, including another subheading within that group.
96.10 – 96.12A change to headings 96.10 through 96.12 from any other heading, including another heading within that group.
9613.10 – 9613.90A change to subheadings 9613.10 through 9613.90 from any other subheading, including another subheading within that group.
96.14A change to a good of heading 96.14 from any other good of that heading or any other heading.
9615.11 – 9615.90A change to subheadings 9615.11 through 9615.90 from any other subheading, including another subheading within that group.
96.16 – 96.18A change to headings 96.16 through 96.18 from any other heading, including another heading within that group.
96.19A change to a good of heading 96.19 from any other good of that heading or any other heading.

SECTION XXIWorks of Art, Collectors’ Pieces and Antiques(Chapter 97)

Chapter 97Works of Art, Collectors’ Pieces and Antiques
9701.10 – 9706.00A change to subheadings 9701.10 through 9706.00 from any other subheading, including another subheading within that group.
  • SOR/95-146, s. 1
  • SOR/2013-100, s. 6
  • SOR/2016-142, s. 13(F)
  • SOR/2018-108, s. 408
  • SOR/2018-116, ss. 13, 14
 
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