| 9610.00.00 | 00 | Slates and boards, with writing or drawing surfaces, whether or not framed. | - | 4.5% | CCCT, LDCT |
| 9814.00.00 | 95 | 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 Section XVI | - | | |
| 9814.00.00 | 96 | 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 Section XVII | - | | |
| 9814.00.00 | 97 | 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 XVIII to XXI | - | | |
| 98.25 | | 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. | | | |
| 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 |
| 8427.10.90 | 90 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment. - Self-propelled trucks powered by an electric motor - Other: - Other - Other | NMB | Free | CCCT, LDCT |
| 8427.20 | | Fork-lift trucks; other works trucks fitted with lifting or handling equipment. - Other self-propelled trucks | | | |
| 8426.99.00 | 00 | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Other machinery: - Other | NMB | Free | CCCT, LDCT |
| 84.27 | | Fork-lift trucks; other works trucks fitted with lifting or handling equipment. | | | |
| 8427.10 | | Fork-lift trucks; other works trucks fitted with lifting or handling equipment. - Self-propelled trucks powered by an electric motor | | | |
| 8427.20.90 | 00 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment. - Other self-propelled trucks - Other: - Other | NMB | Free | CCCT, LDCT |
| 8427.90.00 | 00 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment. - Other trucks | NMB | Free | CCCT, LDCT |
| 8425.39.00 | 10 | Pulley tackle and hoists other than skip hoists; winches and capstans; jacks. - Winches; capstans: - Other - Automotive winches; Hydraulically operated winches or well logging winches, having a capacity exceeding 27,216 kg; All of the foregoing, for use with track-laying tractors powered by an internal combustion engine | NMB | Free | CCCT, LDCT |
| 84.26 | | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. | | | |
| 8426.11.00 | 00 | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: - Overhead travelling cranes on fixed support | NMB | Free | CCCT, LDCT |
| 8426.12.00 | 00 | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: - Mobile lifting frames on tires and straddle carriers | NMB | Free | CCCT, LDCT |
| 8426.19.00 | 00 | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: - Other | NMB | Free | CCCT, LDCT |
| 8426.30.00 | 00 | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Portal or pedestal jib cranes | NMB | Free | CCCT, LDCT |
| 8426.41.00 | | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Other machinery, self-propelled: - On tires | NMB | Free | CCCT, LDCT |
| 8426.41.00 | 10 | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Other machinery, self-propelled: - On tires - Cable operated | NMB | Free | CCCT, LDCT |
| 8426.41.00 | 91 | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Other machinery, self-propelled: - On tires - Other: - Work trucks fitted with a crane | NMB | Free | CCCT, LDCT |
| 8426.41.00 | 99 | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Other machinery, self-propelled: - On tires - Other: - Other | NMB | Free | CCCT, LDCT |
| 8426.49.00 | | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Other machinery, self-propelled: - Other | NMB | Free | CCCT, LDCT |
| 8426.49.00 | 10 | Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Other machinery, self-propelled: - Other - Cable operated | NMB | Free | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: aircraft+parts
