| 9814.00.00 | 92 | Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.For the purpose of this tariff item:(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.
- Other: - Goods of Sections V to X | - | | |
| 9305.99.10 | 00 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Other - Parts for apparatus for the destruction of predatory animals by the discharge of poisonous cartridges;
Parts for automatic explosive bird-scaring devices | - | Free | CCCT, LDCT |
| 9306.30.10 | 00 | Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. - Other cartridges and parts thereof - Poisonous cartridges for apparatus for the destruction of predatory animals;
Starter cartridges and parts thereof, for diesel or semi-diesel engines;
Twin-shot cartridges designed for bird-scaring devices | - | Free | CCCT, LDCT |
| 9403.20.00 | 10 | Other furniture and parts thereof. - Other metal furniture - Beds and cots, excluding children's furniture: - Beds and cots, excluding children's furniture | - | 8% | CCCT, LDCT |
| 9401.30.10 | 10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - For domestic purposes - Of metal | - | 8% | CCCT, LDCT |
| 9401.30.90 | 10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - Other - Of metal | - | Free | CCCT, LDCT |
| 9401.51 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Of bamboo or rattan | | | |
| 9401.51.10 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Of bamboo or rattan - Unfinished and unassembled, for use in the manufacture of furniture of bamboo or rattan | - | Free | CCCT, LDCT |
| 9401.51.90 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Of bamboo or rattan - Other | - | 9.5% | CCCT, LDCT |
| 9401.59 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Other | | | |
| 9401.59.10 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Other - Unfinished and unassembled, for use in the manufacture of furniture of bamboo or rattan | - | Free | CCCT, LDCT |
| 9401.59.90 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Other - Other | - | 9.5% | CCCT, LDCT |
| 9401.71 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with metal frames: - Upholstered | | | |
| 9401.71.10 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with metal frames: - Upholstered - For domestic purposes | - | 8% | CCCT, LDCT |
| 9401.71.10 | 10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with metal frames: - Upholstered - For domestic purposes - Chairs | - | 8% | CCCT, LDCT |
| 9401.71.10 | 90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with metal frames: - Upholstered - For domestic purposes - Other | - | 8% | CCCT, LDCT |
| 9401.71.90 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with metal frames: - Upholstered - Other | - | Free | CCCT, LDCT |
| 9401.79 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with metal frames: - Other | | | |
| 9401.79.10 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with metal frames: - Other - For domestic purposes | - | 8% | CCCT, LDCT |
| 9401.79.90 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with metal frames: - Other - Other | - | Free | CCCT, LDCT |
| 9401.90.11 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Parts - Of seats for domestic purposes, excluding those convertible into beds (other than garden seats or camping equipment) and of seats of cane, osier, bamboo or similar materials: - Cut and sewn leather and vinyl covers, of a value not exceeding $34.70/m², for use in the manufacture of upholstered furniture;
Of frames of non-coniferous wood, unfinished, not further manufactured than machine bored, shaped and sanded, whether or not partly assembled, for use in the manufacture of upholstered occasional stationary chairs having an exposed decorative wood frame;
Of metal for use in the manufacture of leather upholstered reclining chairs for domestic purposes, not including institutional-type furniture | - | Free | CCCT, LDCT |
| 9401.90.11 | 30 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Parts - Of seats for domestic purposes, excluding those convertible into beds (other than garden seats or camping equipment) and of seats of cane, osier, bamboo or similar materials: - Cut and sewn leather and vinyl covers, of a value not exceeding $34.70/m², for use in the manufacture of upholstered furniture;
Of frames of non-coniferous wood, unfinished, not further manufactured than machine bored, shaped and sanded, whether or not partly assembled, for use in the manufacture of upholstered occasional stationary chairs having an exposed decorative wood frame;
Of metal for use in the manufacture of leather upholstered reclining chairs for domestic purposes, not including institutional-type furniture - Cut and sewn leather and vinyl covers, of a value not exceeding $34.70/m², for use in the manufacture of upholstered furniture | - | Free | CCCT, LDCT |
| 9401.90.11 | 90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Parts - Of seats for domestic purposes, excluding those convertible into beds (other than garden seats or camping equipment) and of seats of cane, osier, bamboo or similar materials: - Cut and sewn leather and vinyl covers, of a value not exceeding $34.70/m², for use in the manufacture of upholstered furniture;
Of frames of non-coniferous wood, unfinished, not further manufactured than machine bored, shaped and sanded, whether or not partly assembled, for use in the manufacture of upholstered occasional stationary chairs having an exposed decorative wood frame;
Of metal for use in the manufacture of leather upholstered reclining chairs for domestic purposes, not including institutional-type furniture - Other | - | Free | CCCT, LDCT |
| 9401.90.19 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Parts - Of seats for domestic purposes, excluding those convertible into beds (other than garden seats or camping equipment) and of seats of cane, osier, bamboo or similar materials: - Other | - | Free | CCCT, LDCT |
| 9406.00.90 | 20 | Prefabricated buildings. - Other - Of aluminum | NMB | 6% | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: aircraft+parts
