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Version of document from 2010-05-27 to 2014-12-31:

General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations

SOR/98-34

CUSTOMS TARIFF

Registration 1997-12-29

General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations

P.C. 1997-2005  1997-12-29

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs TariffFootnote a, hereby makes the annexed General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations.

Interpretation

 The definitions in this section apply in these Regulations.

beneficiary country

beneficiary country means a country that is a beneficiary of the General Preferential Tariff. (pays bénéficiaire)

least developed country

least developed country means a beneficiary country that is a beneficiary of the Least Developed Countries Tariff. (pays parmi les moins développés)

Origin of Goods

  •  (1) A good originates in a beneficiary country or a least developed country if the good is

    • (a) a mineral good extracted from the soil or the sea-bed of the country;

    • (b) a vegetable good harvested in the country;

    • (c) a live animal born and raised in the country;

    • (d) a good obtained in the country from a live animal;

    • (e) a good obtained from hunting or fishing in the country;

    • (f) a good derived from sea fishing or other marine goods taken from the sea by a vessel of the country;

    • (g) a good produced on board a factory ship of the country exclusively from a good referred to in paragraph (f);

    • (h) waste and scrap derived from manufacturing operations of the country;

    • (i) used goods of the country imported into Canada for use only for the recovery of raw materials; or

    • (j) a good produced in the country exclusively from a good referred to in any of paragraphs (a) to (h).

  • (2) Goods originate in a beneficiary country if the value of the materials, parts or products originating outside that country, or in an undetermined location, and used in the manufacture or production of the goods is no more than 40% of the ex-factory price of the goods as packed for shipment to Canada.

  • (2.1) Goods other than goods of tariff item Nos. set out in Parts A1, B1, C1 and D of the schedule originate in a least developed country if the value of the materials, parts or products originating outside that country, or in an undetermined location, and used in the manufacture or production of the goods is no more than 60% of the ex-factory price of the goods as packed for shipment to Canada.

  • (2.2) Goods of tariff item Nos. set out in Parts A1 and A2 of the schedule originate in a least developed country if they are spun or extruded in a least developed country and do not undergo further processing outside a least developed country.

  • (2.3) Goods of tariff item Nos. set out in Parts B1 and B2 of the schedule originate in a least developed country if they are produced in a least developed country from yarns originating in a least developed country, a beneficiary country or Canada, provided

    • (a) the yarns do not undergo further processing outside a least developed country, a beneficiary country or Canada; and

    • (b) the fabrics do not undergo further processing outside a least developed country.

  • (2.4) Goods of tariff item Nos. set out in Parts C1 and C2 of the schedule originate in a least developed country if they are assembled in a least developed country from fabric cut in that country or in Canada, or from parts knit to shape, provided the fabric, or the parts knit to shape, are produced in

    • (a) any least developed country or Canada from yarns originating in a least developed country, a beneficiary country or Canada, provided the yarns or fabric do not undergo further processing outside a least developed country or Canada; or

    • (b) a beneficiary country from yarns originating in a least developed country, a beneficiary country or Canada, provided

      • (i) the yarns and fabric do not undergo further processing outside a least developed country, a beneficiary country or Canada, and

      • (ii) the value of any materials, including packing, that are used in the manufacture of the goods and that originate outside the least developed country in which the goods are assembled is no more than 75% of the ex-factory price of the goods as packed for shipment to Canada.

  • (2.5) For the purpose of subparagraph (2.4)(b)(ii), any materials used in the manufacture or production of the goods referred to in that subparagraph that originate from Canada are deemed to have originated in the least developed country.

  • (2.6) Goods of tariff item Nos. set out in Part D of the schedule originate in a least developed country if they are cut, or knit to shape, and sewn or otherwise assembled in the least developed country from fabric produced in any least developed country or Canada from yarns originating in a least developed country, a beneficiary country or Canada, provided the yarns and fabric do not undergo further processing outside a least developed country or Canada.

  • (3) For the purpose of subsection (2), the following are deemed to have originated in the beneficiary country:

    • (a) any materials, parts or products used in the manufacture or production of the goods referred to in that subsection and originating from any other beneficiary country or from Canada; and

    • (b) any packing required for the transportation for the goods referred to in that subsection, not including packing in which the goods are ordinarily sold for consumption in the beneficiary country.

  • (4) For the purpose of subsection (2.1), the following are deemed to have originated in the least developed country:

    • (a) any materials, parts or products used in the manufacture or production of the goods referred to in that subsection and that

      • (i) originate from any other least developed country or from Canada, or

      • (ii) have a value of up to 20% of the ex-factory price of the goods, as packed for shipment to Canada, from a beneficiary country other than a least developed country; and

    • (b) any packing required for the transportation of the goods referred to in that subsection, not including packing in which the goods are ordinarily sold for consumption in the least developed country.

  • SOR/2000-335, s. 1
  • SOR/2003-19, s. 1
  •  (1) For the purpose of determining the origin of goods, each good in a shipment shall be considered separately, except that

    • (a) if a group, set or assembly of goods is classified in one tariff item, the group, set or assembly shall be considered to be one good, and

    • (b) tools, parts and accessories

      • (i) that are imported with a good,

      • (ii) that constitute the standard equipment customarily included in the sale of a good of that kind, and

      • (iii) the price of which is included in that of the good and for which no separate charge is made,

      shall be considered as forming a whole with the good.

  • (2) An unassembled good that is imported in more than one shipment because it is not feasible for transport or production reasons to import it in one shipment shall be considered to be one good.

Direct Shipment

  •  (1) Goods are entitled to the General Preferential Tariff only if the goods are shipped directly to Canada, with or without transhipment, from a beneficiary country.

  • (2) Goods are entitled to the Least Developed Country Tariff only if the goods are shipped directly to Canada, with or without transhipment from a least developed country.

Repeal

 [Repeal]

Coming into Force

 These Regulations come into force on January 1, 1998.

SCHEDULE(Section 2)

PART A1Yarns and Sewing Threads

5204.11.90, 5204.19.00, 5204.20.00, 5205.11.90, 5205.12.90, 5205.13.90, 5205.14.90, 5205.15.00, 5205.21.90, 5205.22.90, 5205.23.90, 5205.24.90, 5205.26.00, 5205.27.00, 5205.28.00, 5205.31.90, 5205.32.90, 5205.33.00, 5205.34.00, 5205.35.00, 5205.41.90, 5205.42.90, 5205.43.00, 5205.44.00, 5205.46.00, 5205.47.00, 5205.48.00, 5206.11.00, 5206.12.00, 5206.13.00, 5206.14.00, 5206.15.00, 5206.21.00, 5206.22.00, 5206.23.00, 5206.24.00, 5206.25.00, 5206.31.00, 5206.32.00, 5206.33.00, 5206.34.00, 5206.35.00, 5206.41.00, 5206.42.00, 5206.43.00, 5206.44.00, 5206.45.00, 5207.10.00, 5207.90.00, 5306.20.00, 5401.10.00, 5402.62.90, 5406.00.10, 5508.10.10, 5508.10.90, 5509.21.90, 5509.22.90, 5509.31.00, 5509.32.90, 5509.41.90, 5509.42.00, 5509.52.90, 5509.53.10, 5509.53.20, 5509.53.30, 5509.53.40, 5509.53.90, 5509.61.00, 5509.62.00, 5509.69.00, 5509.91.00, 5509.92.00, 5509.99.00, 5510.20.90, 5511.10.00, 5511.20.00

PART A2Yarns and Sewing Threads

5004.00.00, 5005.00.00, 5006.00.00, 5106.10.10, 5106.10.90, 5106.20.00, 5107.10.10, 5107.10.90, 5107.20.10, 5107.20.90, 5108.10.00, 5108.20.00, 5109.10.00, 5109.90.00, 5110.00.00, 5204.11.10, 5205.11.10, 5205.11.20, 5205.12.10, 5205.13.10, 5205.14.20, 5205.15.00, 5205.21.10, 5205.22.10, 5205.22.20, 5205.23.10, 5205.24.10, 5205.24.20, 5205.26.00, 5205.27.00, 5205.28.00, 5205.31.10, 5205.32.10, 5205.33.00, 5205.34.00, 5205.35.00, 5205.41.10, 5205.42.10, 5205.43.00, 5205.44.00, 5205.46.00, 5205.47.00, 5205.48.00, 5206.14.00, 5206.15.00, 5206.24.00, 5206.25.00, 5306.10.00, 5306.20.00, 5307.10.00, 5307.20.00, 5308.10.00, 5308.20.00, 5308.90.10, 5308.90.90, 5401.20.00, 5402.11.10, 5402.11.90, 5402.19.10, 5402.19.90, 5402.20.10, 5402.20.90, 5402.31.10, 5402.31.20, 5402.31.30, 5402.31.90, 5402.32.10, 5402.32.90, 5402.33.10, 5402.33.90, 5402.34.10, 5402.34.20, 5402.34.90, 5402.39.00, 5402.44.00, 5402.45.00, 5402.46.00, 5402.47.00, 5402.48.00, 5402.49.00, 5402.51.10, 5402.51.90, 5402.52.10, 5402.52.91, 5402.52.99, 5402.59.10, 5402.59.90, 5402.61.00, 5402.62.10, 5402.69.10, 5402.69.90, 5403.10.00, 5403.31.00, 5403.32.00, 5403.33.00, 5403.39.00, 5403.41.00, 5403.42.00, 5403.49.00, 5404.11.00, 5404.12.00, 5404.19.00, 5404.90.00, 5405.00.00, 5406.00.90, 5508.20.00, 5509.11.00, 5509.12.10, 5509.12.90, 5509.21.10, 5509.22.20, 5509.22.30, 5509.32.10, 5509.41.10, 5509.51.00, 5509.52.10, 5509.53.10, 5509.59.00, 5510.11.10, 5510.11.90, 5510.12.10, 5510.12.90, 5510.20.10, 5510.30.10, 5510.30.90, 5510.90.00, 5511.30.00

PART B1Fabrics

5111.11.40, 5111.11.90, 5111.19.31, 5111.19.32, 5111.20.11, 5111.20.12, 5111.20.13, 5111.20.91, 5111.30.11, 5111.30.12, 5111.30.13, 5111.30.18, 5111.30.91, 5111.90.40, 5111.90.91, 5112.11.50, 5112.11.90, 5112.19.20, 5112.19.30, 5112.19.40, 5112.19.93, 5112.19.94, 5112.20.91, 5112.30.91, 5112.90.91, 5208.11.00, 5208.12.30, 5208.12.40, 5208.12.90, 5208.13.10, 5208.13.20, 5208.13.90, 5208.19.20, 5208.19.30, 5208.19.90, 5208.21.30, 5208.21.40, 5208.21.50, 5208.21.91, 5208.21.99, 5208.22.20, 5208.22.90, 5208.23.10, 5208.23.91, 5208.23.99, 5208.29.20, 5208.29.91, 5208.29.99, 5208.31.20, 5208.31.91, 5208.31.99, 5208.32.90, 5208.33.91, 5208.33.99, 5208.39.90, 5208.41.90, 5208.42.91, 5208.42.99, 5208.43.70, 5208.43.90, 5208.49.91, 5208.49.99, 5208.51.10, 5208.51.90, 5208.52.90, 5208.59.91, 5208.59.99, 5209.11.20, 5209.11.30, 5209.11.90, 5209.12.10, 5209.12.20, 5209.12.90, 5209.19.20, 5209.19.30, 5209.19.90, 5209.21.20, 5209.21.40, 5209.21.90, 5209.22.10, 5209.22.40, 5209.22.90, 5209.29.20, 5209.29.90, 5209.31.20, 5209.31.30, 5209.31.40, 5209.31.90, 5209.32.10, 5209.32.20, 5209.32.30, 5209.32.90, 5209.39.10, 5209.39.20, 5209.39.90, 5209.41.20, 5209.41.90, 5209.42.10, 5209.42.90, 5209.43.10, 5209.43.91, 5209.43.99, 5209.49.10, 5209.49.90, 5209.51.00, 5209.52.10, 5209.52.90, 5209.59.10, 5209.59.90, 5210.11.00, 5210.19.00, 5210.21.00, 5210.29.00, 5210.31.00, 5210.32.00, 5210.39.00, 5210.41.00, 5210.49.11, 5210.49.19, 5210.49.90, 5210.51.10, 5210.51.90, 5210.59.00, 5211.11.00, 5211.12.10, 5211.12.90, 5211.19.00, 5211.20.11, 5211.20.19, 5211.20.90, 5211.31.00, 5211.32.10, 5211.32.90, 5211.39.00, 5211.41.10, 5211.41.90, 5211.42.10, 5211.42.90, 5211.43.10, 5211.43.90, 5211.49.00, 5211.51.00, 5211.52.10, 5211.52.90, 5211.59.00, 5407.10.20, 5407.10.90, 5407.20.10, 5407.20.91, 5407.20.99, 5407.30.10, 5407.30.90, 5407.41.90, 5407.42.90, 5407.43.00, 5407.44.00, 5407.51.10, 5407.51.20, 5407.51.30, 5407.51.90, 5407.52.20, 5407.52.30, 5407.52.90, 5407.53.00, 5407.54.10, 5407.54.90, 5407.61.11, 5407.61.19, 5407.61.20, 5407.61.93, 5407.61.94, 5407.61.97, 5407.61.99, 5407.69.20, 5407.69.90, 5407.71.00, 5407.72.00, 5407.73.90, 5407.74.00, 5407.81.10, 5407.81.90, 5407.82.91, 5407.82.99, 5407.83.10, 5407.83.91, 5407.83.99, 5407.84.10, 5407.84.90, 5407.91.10, 5407.91.20, 5407.91.90, 5407.92.20, 5407.92.30, 5407.92.40, 5407.92.90, 5407.93.10, 5407.93.20, 5407.93.30, 5407.93.40, 5407.93.50, 5407.93.90, 5407.94.90, 5408.10.10, 5408.10.90, 5408.21.40, 5408.21.90, 5408.22.23, 5408.22.29, 5408.22.91, 5408.22.99, 5408.23.11, 5408.23.19, 5408.23.20, 5408.23.91, 5408.23.99, 5408.24.12, 5408.24.19, 5408.24.92, 5408.24.99, 5408.31.40, 5408.31.90, 5408.32.60, 5408.32.90, 5408.33.30, 5408.33.90, 5408.34.30, 5408.34.90, 5512.11.30, 5512.11.91, 5512.11.99, 5512.19.91, 5512.19.99, 5512.21.10, 5512.21.90, 5512.29.10, 5512.29.91, 5512.29.99, 5512.91.10, 5512.91.90, 5512.99.91, 5512.99.99, 5513.11.20, 5513.11.91, 5513.11.99, 5513.12.10, 5513.12.91, 5513.12.99, 5513.13.10, 5513.13.91, 5513.13.99, 5513.19.00, 5513.21.00, 5513.23.11, 5513.23.19, 5513.23.91, 5513.23.99, 5513.29.10, 5513.29.90, 5513.31.20, 5513.31.90, 5513.39.11, 5513.39.19, 5513.39.91, 5513.39.99, 5513.41.30, 5513.41.90, 5513.49.10, 5513.49.90, 5514.11.10, 5514.11.91, 5514.11.99, 5514.12.10, 5514.12.90, 5514.19.10, 5514.19.90, 5514.21.00, 5514.22.10, 5514.22.90, 5514.23.10, 5514.23.90, 5514.29.10, 5514.29.90, 5514.30.10, 5514.30.91, 5514.30.99, 5514.41.00, 5514.42.00, 5514.43.10, 5514.43.90, 5514.49.10, 5514.49.90, 5515.11.20, 5515.11.30, 5515.11.90, 5515.12.10, 5515.12.20, 5515.12.30, 5515.12.40, 5515.12.90, 5515.13.20, 5515.19.10, 5515.19.90, 5515.21.10, 5515.21.90, 5515.29.10, 5515.29.90, 5515.91.10, 5515.91.90, 5515.99.91, 5515.99.99, 5516.11.10, 5516.11.90, 5516.12.10, 5516.12.91, 5516.12.99, 5516.13.10, 5516.13.90, 5516.14.20, 5516.14.90, 5516.21.91, 5516.21.99, 5516.22.10, 5516.22.90, 5516.23.91, 5516.23.99, 5516.24.90, 5516.41.00, 5516.42.00, 5516.43.00, 5516.44.00, 5516.91.91, 5516.91.99, 5516.92.10, 5516.92.90, 5516.93.00, 5516.94.10, 5516.94.90, 5801.22.21, 5801.22.29, 5801.23.10, 5801.23.90, 5801.24.10, 5801.24.90, 5801.25.10, 5801.31.10, 5801.31.90, 5801.34.10, 5801.34.90, 5802.11.20, 5802.11.90, 5802.19.40, 5802.19.90, 5802.20.10, 5802.20.90, 5802.30.10, 5802.30.90, 5803.00.11, 5803.00.19, 5803.00.21, 5803.00.29, 5804.10.20, 5804.10.90, 5804.21.10, 5804.21.90, 5804.30.20, 5804.30.90, 5805.00.90, 5806.10.20, 5806.10.91, 5806.10.99, 5806.20.20, 5806.20.90, 5806.31.30, 5806.31.40, 5806.31.50, 5806.31.90, 5806.32.91, 5806.32.99, 5806.40.10, 5806.40.90, 5809.00.10, 5809.00.90, 5810.91.20, 5810.91.90, 5810.92.10, 5810.92.90, 5810.99.10, 5810.99.90, 5811.00.10, 5811.00.21, 5811.00.29, 5811.00.90, 5902.10.00, 5902.20.00, 5902.90.00, 5906.99.22, 5907.00.29, 5911.20.90, 6001.10.90, 6001.22.10, 6001.22.90, 6001.92.40, 6001.92.90, 6002.40.30, 6002.40.90, 6002.90.90, 6003.10.91, 6003.10.99, 6003.20.90, 6003.30.91, 6003.30.99, 6003.40.91, 6003.40.99, 6003.90.30, 6003.90.90, 6004.10.20, 6004.10.90, 6004.90.20, 6004.90.90, 6005.21.20, 6005.21.90, 6005.22.20, 6005.22.90, 6005.23.20, 6005.23.90, 6005.24.20, 6005.24.90, 6005.31.30, 6005.31.40, 6005.31.50, 6005.31.90, 6005.32.30, 6005.32.40, 6005.32.50, 6005.32.90, 6005.33.91, 6005.33.99, 6005.34.40, 6005.34.50, 6005.34.90, 6005.41.90, 6005.42.90, 6005.43.91, 6005.43.99, 6005.44.90, 6005.90.91, 6005.90.99, 6006.10.00, 6006.21.10, 6006.21.90, 6006.22.10, 6006.22.20, 6006.22.90, 6006.23.10, 6006.23.21, 6006.23.29, 6006.23.90, 6006.24.10, 6006.24.90, 6006.31.90, 6006.32.90, 6006.33.90, 6006.34.90, 6006.41.90, 6006.42.90, 6006.43.90, 6006.44.90, 6006.90.10, 6006.90.90

PART B2Fabrics

5007.10.00, 5007.20.00, 5007.90.00, 5111.11.10, 5111.11.40, 5111.11.50, 5111.19.10, 5111.19.20, 5111.19.39, 5111.19.90, 5111.20.19, 5111.20.21, 5111.20.29, 5111.20.92, 5111.30.19, 5111.30.21, 5111.30.29, 5111.30.30, 5111.30.92, 5111.90.40, 5111.90.50, 5111.90.92, 5112.11.50, 5112.11.60, 5112.19.11, 5112.19.19, 5112.19.93, 5112.19.95, 5112.20.20, 5112.20.30, 5112.20.92, 5112.30.10, 5112.30.21, 5112.30.29, 5112.30.30, 5112.30.93, 5112.30.94, 5112.90.20, 5112.90.30, 5112.90.92, 5113.00.10, 5113.00.90, 5208.11.00, 5208.12.10, 5208.12.20, 5208.19.10, 5208.21.10, 5208.21.20, 5208.22.10, 5208.29.10, 5208.31.10, 5208.32.10, 5208.33.10, 5208.39.30, 5208.41.20, 5208.42.10, 5208.42.91, 5208.43.70, 5208.49.10, 5208.49.91, 5208.52.10, 5208.52.20, 5208.52.30, 5208.59.10, 5209.11.10, 5209.19.10, 5209.21.10, 5209.29.10, 5209.31.10, 5212.11.20, 5212.11.30, 5212.11.90, 5212.12.20, 5212.12.30, 5212.12.90, 5212.13.30, 5212.13.40, 5212.13.90, 5212.14.30, 5212.14.40, 5212.14.90, 5212.15.20, 5212.15.30, 5212.15.90, 5212.21.20, 5212.21.30, 5212.21.90, 5212.22.20, 5212.22.30, 5212.22.90, 5212.23.20, 5212.23.30, 5212.23.90, 5212.24.20, 5212.24.30, 5212.24.90, 5212.25.20, 5212.25.30, 5212.25.90, 5309.11.10, 5309.11.90, 5309.19.10, 5309.19.90, 5309.21.10, 5309.21.90, 5309.29.30, 5309.29.90, 5310.10.00, 5310.90.10, 5310.90.91, 5310.90.99, 5311.00.20, 5311.00.90, 5407.10.10, 5407.41.10, 5407.42.10, 5407.42.20, 5407.52.11, 5407.52.19, 5407.61.95, 5407.61.96, 5407.69.10, 5407.69.30, 5407.73.10, 5407.82.10, 5407.92.10, 5407.94.10, 5408.21.40, 5408.22.11, 5408.22.19, 5408.22.23, 5408.22.91, 5408.24.12, 5408.24.92, 5408.31.40, 5408.32.60, 5408.34.30, 5512.11.10, 5512.19.10, 5512.99.10, 5513.11.91, 5513.31.20, 5513.39.11, 5513.41.10, 5513.41.20, 5515.11.10, 5515.13.10, 5515.13.91, 5515.13.99, 5515.22.00, 5515.99.11, 5515.99.19, 5516.14.20, 5516.21.10, 5516.23.10, 5516.24.10, 5516.31.00, 5516.32.00, 5516.33.00, 5516.34.00, 5516.91.10, 5516.93.00, 5801.10.10, 5801.10.91, 5801.10.99, 5801.21.00, 5801.22.91, 5801.22.99, 5801.25.21, 5801.25.29, 5801.26.10, 5801.26.90, 5801.32.20, 5801.32.90, 5801.33.10, 5801.33.90, 5801.35.10, 5801.35.20, 5801.35.91, 5801.35.99, 5801.36.10, 5801.36.90, 5801.90.10, 5801.90.91, 5801.90.99, 5802.11.20, 5802.19.40, 5803.00.12, 5803.00.21, 5803.00.22, 5803.00.91, 5803.00.92, 5803.00.99, 5804.10.20, 5804.10.30, 5804.29.10, 5804.29.90, 5804.30.20, 5804.30.30, 5805.00.10, 5806.10.11, 5806.10.19, 5806.20.10, 5806.32.10, 5806.39.10, 5806.39.91, 5806.39.99, 5807.10.11, 5807.10.19, 5807.10.21, 5807.10.29, 5807.90.10, 5807.90.90, 5810.10.10, 5810.10.90, 5810.91.20, 5901.10.10, 5901.10.90, 5901.90.10, 5901.90.90, 5903.10.11, 5903.10.19, 5903.10.21, 5903.10.29, 5903.20.11, 5903.20.19, 5903.20.21, 5903.20.22, 5903.20.23, 5903.20.24, 5903.20.29, 5903.90.10, 5903.90.21, 5903.90.22, 5903.90.23, 5903.90.24, 5903.90.25, 5903.90.29, 5904.10.00, 5904.90.10, 5904.90.90, 5905.00.10, 5905.00.90, 5906.10.10, 5906.10.90, 5906.91.10, 5906.91.91, 5906.91.99, 5906.99.11, 5906.99.19, 5906.99.21, 5906.99.23, 5906.99.24, 5906.99.29, 5907.00.11, 5907.00.12, 5907.00.13, 5907.00.16, 5907.00.17, 5907.00.18, 5907.00.19, 5907.00.21, 5908.00.10, 5908.00.90, 5909.00.10, 5909.00.90, 5910.00.11, 5910.00.19, 5910.00.20, 5910.00.90, 5911.10.10, 5911.10.20, 5911.10.90, 5911.20.10, 5911.31.10, 5911.31.90, 5911.32.10, 5911.32.90, 5911.40.10, 5911.40.90, 5911.90.10, 5911.90.20, 5911.90.90, 6001.10.10, 6001.21.00, 6001.29.10, 6001.29.90, 6001.91.00, 6001.92.10, 6001.99.10, 6001.99.90, 6002.40.30, 6002.40.40, 6002.90.11, 6002.90.19, 6003.10.10, 6003.20.20, 6003.20.30, 6003.20.40, 6003.30.10, 6003.40.10, 6003.90.20, 6003.90.30, 6003.90.40, 6004.10.11, 6004.10.19, 6004.90.20, 6004.90.30, 6005.21.20, 6005.21.30, 6005.22.20, 6005.22.30, 6005.23.20, 6005.23.30, 6005.24.20, 6005.24.30, 6005.31.10, 6005.31.20, 6005.32.10, 6005.32.20, 6005.33.10, 6005.33.20, 6005.34.10, 6005.34.20, 6005.34.30, 6005.34.60, 6005.41.10, 6005.42.10, 6005.43.10, 6005.44.10, 6005.44.20, 6005.90.92, 6006.31.10, 6006.32.10, 6006.33.10, 6006.34.10, 6006.41.10, 6006.42.10, 6006.43.10, 6006.44.10

PART C1Apparel

6101.20.00, 6101.30.00, 6101.90.00, 6102.10.00, 6102.20.00, 6102.30.00, 6102.90.00, 6103.10.10, 6103.10.90, 6103.22.00, 6103.23.00, 6103.29.00, 6103.31.00, 6103.32.00, 6103.33.00, 6103.39.10, 6103.39.90, 6103.41.00, 6103.42.00, 6103.43.00, 6103.49.00, 6104.13.00, 6104.19.00, 6104.22.00, 6104.23.00, 6104.29.00, 6104.31.00, 6104.32.00, 6104.33.00, 6104.39.10, 6104.39.90, 6104.41.00, 6104.42.00, 6104.43.00, 6104.44.00, 6104.49.00, 6104.51.00, 6104.52.00, 6104.53.00, 6104.59.10, 6104.59.90, 6104.61.00, 6104.62.00, 6104.63.00, 6104.69.00, 6105.10.00, 6105.20.00, 6105.90.00, 6106.10.00, 6106.20.00, 6106.90.00, 6107.11.90, 6107.12.90, 6107.19.00, 6107.21.00, 6107.22.00, 6107.29.00, 6107.91.00, 6107.99.00, 6108.11.00, 6108.19.00, 6108.21.00, 6108.22.90, 6108.29.00, 6108.31.00, 6108.32.00, 6108.39.00, 6108.91.00, 6108.92.00, 6108.99.00, 6109.10.00, 6109.90.00, 6110.11.90, 6110.12.90, 6110.19.90, 6110.20.00, 6110.30.00, 6110.90.00, 6111.20.00, 6111.30.00, 6111.90.00, 6112.11.00, 6112.12.00, 6112.19.00, 6112.20.00, 6112.31.00, 6112.39.00, 6112.41.00, 6112.49.00, 6113.00.90, 6114.20.00, 6114.30.00, 6114.90.00, 6115.10.10, 6115.10.99, 6115.11.00, 6115.22.00, 6115.30.00, 6115.95.00, 6115.96.00, 6115.99.00, 6117.10.90, 6117.80.90, 6201.11.00, 6201.12.00, 6201.13.00, 6201.19.00, 6201.91.00, 6201.92.10, 6201.92.90, 6201.93.00, 6201.99.00, 6202.11.00, 6202.12.00, 6202.13.00, 6202.91.00, 6202.92.00, 6202.93.00, 6202.99.00, 6203.11.00, 6203.12.00, 6203.19.10, 6203.19.90, 6203.22.00, 6203.23.00, 6203.29.10, 6203.29.90, 6203.31.00, 6203.32.00, 6203.33.00, 6203.39.10, 6203.39.90, 6203.41.00, 6203.42.00, 6203.43.00, 6203.49.00, 6204.11.00, 6204.12.00, 6204.13.00, 6204.19.10, 6204.19.90, 6204.21.00, 6204.22.00, 6204.23.00, 6204.29.00, 6204.31.00, 6204.32.00, 6204.33.00, 6204.39.10, 6204.39.90, 6204.41.00, 6204.42.00, 6204.43.00, 6204.44.00, 6204.51.00, 6204.52.00, 6204.53.00, 6204.59.10, 6204.59.90, 6204.61.00, 6204.62.00, 6204.63.00, 6204.69.00, 6205.20.00, 6205.30.00, 6205.90.10, 6206.20.00, 6206.30.00, 6206.40.00, 6206.90.00, 6207.11.00, 6207.19.00, 6207.21.00, 6207.22.00, 6207.91.00, 6207.99.10, 6207.99.90, 6208.11.00, 6208.19.00, 6208.21.00, 6208.22.00, 6208.91.00, 6208.92.00, 6209.20.00, 6209.30.00, 6209.90.10, 6209.90.90, 6210.10.90, 6210.20.00, 6210.30.00, 6210.40.90, 6210.50.90, 6211.11.00, 6211.12.90, 6211.20.00, 6211.32.00, 6211.33.90, 6211.39.10, 6211.41.00, 6211.42.00, 6211.43.90, 6211.49.90, 6212.10.00, 6212.20.00, 6212.30.00, 6212.90.00, 6213.90.10, 6213.90.90, 6214.20.90, 6214.30.90, 6214.40.00, 6214.90.00, 6215.20.00, 6215.90.00, 6217.10.90, 6217.90.10, 6217.90.90

PART C2Apparel

6107.11.10, 6107.12.10, 6108.22.10, 6110.11.10, 6110.12.10, 6110.19.10, 6113.00.10, 6113.00.20, 6115.94.00, 6116.10.00, 6116.91.00, 6116.92.00, 6116.93.00, 6116.99.00, 6117.10.10, 6117.80.10, 6117.90.10, 6117.90.20, 6117.90.90, 6202.19.00, 6204.49.00, 6205.90.10, 6205.90.90, 6206.10.00, 6207.29.00, 6208.29.00, 6208.99.00, 6210.10.10, 6210.40.10, 6210.50.10, 6211.12.10, 6211.33.10, 6211.43.10, 6211.43.20, 6211.49.10, 6211.49.20, 6213.20.00, 6213.90.10, 6214.10.10, 6214.10.90, 6214.20.10, 6214.30.10, 6215.10.00, 6216.00.00, 6217.10.10

PART DMade-Up Textile Articles

6301.10.00, 6301.30.00, 6302.10.00, 6302.21.00, 6302.22.00, 6302.29.00, 6302.31.00, 6302.32.00, 6302.39.00, 6302.40.00, 6302.51.00, 6302.53.90, 6302.59.10, 6302.59.90, 6302.60.00, 6302.91.00, 6302.93.00, 6302.99.10, 6302.99.90, 6303.12.00, 6303.19.00, 6303.91.00, 6303.92.10, 6303.92.90, 6303.99.00, 6304.11.00, 6304.19.00, 6304.91.90, 6304.92.90, 6304.93.90, 6304.99.90, 6305.20.00, 6305.32.00, 6305.33.00, 6305.39.00, 6307.10.90, 6307.90.40, 6307.90.93, 6307.90.99, 6308.00.00, 6309.00.90

  • SOR/2003-19, s. 2
  • SOR/2010-112, s. 1

Date modified: