| 9825.10.00 | | Goods imported by mail or courier for personal or household use.
The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.
The value of goods imported that are eligible to be classified under this heading shall not exceed $500.
The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. | | 20% | UST, MT, M |
| 8429.51.00 | 11 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, exceeding 12.3 m³: - New, 2 wheel drive, rear engine mounted | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 12 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, exceeding 12.3 m³: - New, 4 wheel drive, rear engine mounted | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 13 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, exceeding 12.3 m³: - Used or rebuilt | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 19 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, exceeding 12.3 m³: - Other | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 20 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, used or rebuilt | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 30 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, new, two wheel drive, rear engine mounted | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 41 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, new, four wheel drive, rear engine mounted, with a bucket capacity of: - Less than 1.5 m³ | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 42 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, new, four wheel drive, rear engine mounted, with a bucket capacity of: - 1.5 m³ or more but less than 2.2 m³ | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 43 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, new, four wheel drive, rear engine mounted, with a bucket capacity of: - 2.2 m³ or more but less than 2.9 m³ | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 44 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, new, four wheel drive, rear engine mounted, with a bucket capacity of: - 2.9 m³ or more but less than 3.8 m³ | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 45 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, new, four wheel drive, rear engine mounted, with a bucket capacity of: - 3.8 m³ or more but less than 5.2 m³ | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 46 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, new, four wheel drive, rear engine mounted, with a bucket capacity of: - 5.2 m³ or more but less than 7.6 m³ | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 47 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, new, four wheel drive, rear engine mounted, with a bucket capacity of: - 7.6 m³ or more but less than 11.4 m³ | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 48 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³, new, four wheel drive, rear engine mounted, with a bucket capacity of: - 11.4 m³ or more but not exceeding 12.3 m³ | NMB | Free | CCCT, LDCT |
| 8429.51.00 | 50 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Mechanical shovels, excavators and shovel loaders: - Front-end shovel loaders - Other wheeled front-end loaders, designed to be fitted with a bucket, having a capacity, for general purpose use, not exceeding 12.3 m³ | NMB | Free | CCCT, LDCT |
| 8430.41.00 | 10 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. - Other boring or sinking machinery: - Self-propelled - Post hole diggers | NMB | Free | CCCT, LDCT |
| 8430.41.00 | 50 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. - Other boring or sinking machinery: - Self-propelled - Drilling or work-over rigs, to be employed in the exploration, discovery, development, maintenance, testing, depletion or production of oil or natural gas wells or potash or rock salt deposits | NMB | Free | CCCT, LDCT |
| 8430.49.00 | 10 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. - Other boring or sinking machinery: - Other - Post hole diggers | NMB | Free | CCCT, LDCT |
| 8430.49.00 | 51 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. - Other boring or sinking machinery: - Other - Drilling or work-over rigs, to be employed in the exploration, discovery, development, maintenance, testing, depletion or production of oil or natural gas wells or potash or rock salt deposits: - Rotary, oil and gas field drilling | NMB | Free | CCCT, LDCT |
| 8430.49.00 | 52 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. - Other boring or sinking machinery: - Other - Drilling or work-over rigs, to be employed in the exploration, discovery, development, maintenance, testing, depletion or production of oil or natural gas wells or potash or rock salt deposits: - Other, oil and gas field drilling | NMB | Free | CCCT, LDCT |
| 8430.49.00 | 59 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. - Other boring or sinking machinery: - Other - Drilling or work-over rigs, to be employed in the exploration, discovery, development, maintenance, testing, depletion or production of oil or natural gas wells or potash or rock salt deposits: - Other | NMB | Free | CCCT, LDCT |
| 8430.49.00 | 60 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. - Other boring or sinking machinery: - Other - Fixed platforms, for the discovery or exploitation of off-shore deposits of oil or natural gas | NMB | Free | CCCT, LDCT |
| 9403.60.10 | 10 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Desks, excluding children's furniture | - | 9.5% | CCCT, LDCT |
| 9403.60.10 | 31 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Cabinets: - Medicine or vanity cabinets | - | 9.5% | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: aircraft+parts
