Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations

SOR/94-23CUSTOMS TARIFF
Registration 1993-12-29
Regulations for Determining the Country of Origin of Goods Imported from a NAFTA Country for the Purpose of Specifying that Certain Goods Be Marked
P.C. 1993-2195  1993-12-29His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 63.1(1)Footnote * of the Customs TariffFootnote **, is pleased hereby to make the annexed Regulations for determining the country of origin of goods imported from a NAFTA country for the purpose of specifying that certain goods be marked, effective on the day on which section 133 of An Act to implement the North American Free Trade Agreement, being chapter 44 of the Statutes of Canada, 1993, comes into force.

Return to footnote *S.C. 1993, c. 44, s. 133
Return to footnote **R.S., c. 41 (3rd Supp.)
Short Title

1 These Regulations may be cited as the Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations.

Interpretation

2 (1) For the purposes of these Regulations,

Act
Act means the Customs Tariff; (Loi)
applicable change in tariff classification
applicable change in tariff classification means, with respect to materials incorporated into goods, a change in tariff classification specified in a rule set out in Schedule III for the tariff provision under which the goods are classified; (changement de classement tarifaire applicable)
commingled
commingled means physically combined or mixed in inventory; (combiné)
direct physical identification
direct physical identification means identification by visual or other organoleptic examination; (identification directe)
domestic materials
domestic materials means materials whose country of origin as determined under these Regulations is the same country as the country in which the goods are produced; (matière d’origine nationale)
enterprise
enterprise means any entity constituted or organized under applicable laws, whether or not for profit and whether privately owned or governmentally owned, including any corporation, trust, partnership, sole proprietorship, joint venture or other association; (entreprise)
foreign materials
foreign materials means materials whose country of origin as determined under these Regulations is not the same country as the country in which the goods are produced; (matière étrangère)
form in which those goods were imported
form in which those goods were imported means the condition of the goods before they underwent an applicable change in tariff classification; (forme sous laquelle les marchandises ont été importées)
fungible goods
fungible goods means goods that are interchangeable for commercial purposes with other goods and whose properties are essentially identical; (marchandises fongibles)
fungible materials
fungible materials means materials that are interchangeable for commercial purposes with other materials and whose properties are essentially identical; (matières fongibles)
General Rules
General Rules means the General Rules for the Interpretation of the Harmonized System set out in the schedule to the Act; (Règles générales)
incorporated
incorporated means physically incorporated into goods as a result of production in respect of those goods; (incorporé)
indirect materials

indirect materials means goods used in the production, testing or inspection of other goods but not incorporated into those other goods, or goods used in the maintenance of buildings or the operation of equipment associated with the production of other goods, and includes

(a) fuel and energy,
(b) tools, dies and moulds,
(c) spare parts and materials used in the maintenance of equipment and buildings,
(d) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings,
(e) gloves, glasses, footwear, clothing, safety equipment and supplies,
(f) equipment, devices and supplies used for testing or inspecting the other goods,
(g) catalysts and solvents, and
(h) any goods not referred to in paragraphs (a) to (g) that are not incorporated into those other goods but the use of which in the production of those other goods can reasonably be demonstrated to be part of the production; (matière indirecte)

materials
materials means goods that are incorporated into other goods, and includes a part, a component and an ingredient; (matière)
minor processing

minor processing, in respect of goods, means

(a) mere dilution with water or any other substance that does not materially alter the characteristics of the goods,
(b) cleaning, including removal of rust, grease, paint or any other coating,
(c) applying any preservative or decorative coating, including any lubricant, protective encapsulation, preservative or decorative paint, or metallic coating,
(d) trimming, filing or cutting off small amounts of excess material,
(e) unloading, reloading or any other operation necessary to maintain the goods in good condition,
(f) [Repealed, SOR/2013-100, s. 3]
(g) testing, marking, sorting or grading,
(h) repairs or alterations, washing, laundering or sterilizing,
(i) textile decorative processes incidental to the production of textile goods, other than apparel, such as edge pinking, whipping, folding and rolling, fringing and fringe knotting, piping, bordering, minor embroidery, hemstitching, embossing, dyeing and printing, or
(j) ornamental or finishing operations incidental to apparel assembly and designed to enhance the marketing appeal or the ease of care of the goods, such as embroidery, hemstitching and sewn appliqué work, stone or acid washing, printing and piece dyeing, preshrinking and permanent pressing, and the attachment of accessories, notions, trimmings and findings; (traitement mineur)

person
person means a natural person or an enterprise; (personne)
production
production means growing, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling goods; (production)
repair or alteration
repair or alteration does not include an operation or process that either destroys the essential character of any goods or creates new or commercially different goods; (réparations ou modifications)
simple assembly
simple assembly means the fitting together of five or fewer parts, all of which are foreign parts, other than screws, bolts or other fasteners, by bolting, gluing, soldering, sewing or any other means without more than minor processing; (montage simple)
tariff provision
tariff provision means a heading, subheading or tariff item; (poste tarifaire)
ultimate purchaser
ultimate purchaser means, with respect to goods, the last person in Canada who purchases the goods in the form in which those goods were imported, whether or not that purchaser is the last person to use the goods; (dernier acheteur)
usual container
usual container means the container in which goods ordinarily reach their ultimate purchaser. (contenant usuel)

(2) For the purpose of determining the materials that impart the essential character of goods under sections 5 to 7,

(a) the only materials that shall be taken into consideration are those materials, including materials produced by the producer of the goods and materials that are classified under the same tariff provision as that under which the goods are classified, that are incorporated into those goods and in respect of which there is not an applicable change in tariff classification; and

(b) the factors to be taken into consideration are the following, namely,

(i) the nature of each of the materials, such as the volume, weight and value of the material,
(ii) the quantity of each of the materials, and
(iii) the role of each of the materials with regard to the use of the goods.

(3) For the purposes of these Regulations, the country or countries of origin of materials shall be determined under these Regulations.

SOR/95-447, s. 1;
SOR/98-28, s. 19;
SOR/2013-100, s. 3.

Previous Version

Marking

3 (1) Goods set out in Schedule I that are imported from a NAFTA country shall be marked so as to indicate their country or countries of origin as determined under these Regulations.
(2) Subsection (1) does not apply to goods set out in Schedule II.
(3) The outermost usual container of goods referred to in any of items 10 to 14 and 18 of Schedule II shall be marked with the country or countries of origin of the goods contained in that outermost usual container.

SOR/95-447, s. 1.

Determination of Country of Origin

4 (1) The country of origin of goods is the country in which

(a) the goods are wholly obtained or produced;
(b) the goods are produced exclusively from domestic materials;
(c) each of the foreign materials incorporated into the goods undergoes an applicable change in tariff classification and satisfies any other applicable requirements of these Regulations; or
(d) a good is considered to originate under a Chapter Note set out in Schedule III.

(2) For the purpose of paragraph (1)(a), goods are wholly obtained or produced in a country if the goods are

(a) mineral goods extracted in that country;
(b) vegetables or other goods harvested in that country;
(c) live animals born and raised in that country;
(d) goods obtained from hunting, trapping or fishing in that country;
(e) fish, shellfish or other marine life taken from the sea by vessels registered or recorded with that country and flying its flag;
(f) goods produced on board factory ships from goods referred to in paragraph (e), where the factory ship is registered or recorded with that country and is flying its flag;
(g) goods taken by that country or by a person of that country, from or beneath the seabed outside territorial waters, where that country has the right to exploit that seabed;
(h) goods taken from outer space, where the goods are obtained by that country or by a person of that country;

(i) waste and scrap derived from

(i) production in that country, or
(ii) used goods collected in that country, where those used goods are fit only for the recovery of raw materials; or

(j) goods produced in that country exclusively from goods referred to in any of paragraphs (a) to (i), or from derivatives of such goods, at any stage of production.

SOR/95-447, s. 1.

5 (1) Except in the case of goods that are described in the schedule to the Act as a set or are classified as a set pursuant to Rule 3 of the General Rules, where the country of origin of goods cannot be determined under section 4, the country or countries of origin of the goods shall be the country or countries of origin of the single material that imparts the essential character of the goods.
(2) Where the single material that imparts the essential character of the goods is a fungible material and has been commingled so that direct physical identification of the country or countries of origin of each fungible material is not practical, the country or countries of origin of that material shall be determined, at the choice of the importer of the goods, under subsection (1) or on the basis of an inventory management method set out in Part I of Schedule X to the NAFTA Rules of Origin Regulations.
(3) [Repealed, SOR/2002-129, s. 1]

SOR/95-447, s. 1;
SOR/98-28, s. 19;
SOR/2002-129, s. 1.

6 Where the country or countries of origin of goods cannot be determined under section 4 or 5 and the goods are described in the schedule to the Act as a set or mixture, or are classified as a set or mixture or as composite goods pursuant to Rule 3 of the General Rules, the country or countries of origin of the goods shall be the country or countries of origin of all the materials that merit equal consideration as imparting the essential character of the goods.

SOR/95-447, s. 1;
SOR/98-28, s. 19;
SOR/2002-129, s. 2(F).

7 Where the country or countries of origin of goods cannot be determined under any of sections 4 to 6, the country or countries of origin of the goods shall be

(a) if the goods are produced by only minor processing, the country or countries of origin of all the materials that merit equal consideration as imparting the essential character of the goods;
(b) if the production of the goods is by simple assembly and the parts that merit equal consideration as imparting the essential character of the goods have the same country of origin, the country of origin of those parts; or
(c) in any other case, the last country in which the goods underwent production.

SOR/95-447, s. 1;
SOR/2002-129, s. 3(F).

Tariff Preference Override

8 Notwithstanding sections 4 to 7, where any goods are originating goods under the NAFTA Rules of Origin Regulations and the country of origin of the goods is not determined to be a single NAFTA country under section 4 or 5, the country of origin of those goods shall be the last NAFTA country in which the goods underwent production, other than by minor processing, if a Certificate of Origin under the Proof of Origin of Imported Goods Regulations has been completed and signed for the goods.
SOR/95-447, s. 1.

Production Outside Canada

9 Where the country of origin of imported goods would be determined to be Canada under any of sections 4 to 7 and the goods have undergone production that involves more than minor processing in another NAFTA country prior to their importation, the country of origin of the goods shall be the last NAFTA country in which the goods underwent that production.
SOR/95-447, s. 1.

Fungible Goods

10 (1) Subject to subsection (2), where two or more fungible goods have different countries of origin and have been commingled, all of the countries of origin of those fungible goods shall be the countries of origin of those commingled goods.
(2) Where fungible goods have been commingled so that direct physical identification of the countries of origin of the goods is not practical, the country or countries of origin of each of the fungible goods shall be determined, at the choice of the importer of the goods, under subsection (1) or on the basis of an inventory management system set out in Part II of Schedule X to the NAFTA Rules of Origin Regulations.

SOR/95-447, s. 1.

De Minimis

11 (1) Foreign materials that are incorporated into goods and do not undergo an applicable change in tariff classification or satisfy any other applicable requirements of these Regulations shall be disregarded in determining the country or countries of origin of the goods

(a) in the case of goods classified under any of Chapters 50 to 63 of the List of Tariff Provisions, if the combined weight of the foreign materials does not exceed 7% of the total weight of the goods; and
(b) in the case of goods classified under any other chapter of the List of Tariff Provisions, other than under any of Chapters 1 to 4, 6 to 8, 11, 12, 15, 17 and 20, if the value of the foreign materials is not more than 7% of the value of the goods, or 10% where the goods are classified under Chapter 22 of that List.

(2) For the purpose of this section, the value of materials is, at the choice of the importer of the goods,

(a) their value for duty, as defined in subsection 2(1) of the Customs Act, except that for the purpose of determining that value, the reference in section 55 of that Act to “in accordance with regulations made under the Currency Act” shall be read as a reference to “in accordance with subsection 3(1) of the NAFTA Rules of Origin Regulations”; or
(b) their value determined in accordance with Schedule VIII to the NAFTA Rules of Origin Regulations, with such modifications as the circumstances may require.

(3) For the purpose of this section, the value of any goods is,

(a) where the importer of the goods has chosen that the value of the materials incorporated into the goods be determined under paragraph (2)(a), their value for duty, as defined in subsection 2(1) of the Customs Act, except that for the purpose of determining that value, the reference in section 55 of that Act to “in accordance with regulations made under the Currency Act” shall be read as a reference to “in accordance with subsection 3(1) of the NAFTA Rules of Origin Regulations”; and
(b) where the importer of the goods has chosen that the value of the materials incorporated into the goods be determined under paragraph (2)(b), their value determined in accordance with Schedule VIII to the NAFTA Rules of Origin Regulations, with such modifications as the circumstances may require, as though they were a material.

SOR/95-447, s. 1;
SOR/98-28, s. 18.

Change in Tariff Classification

12 (1) The following materials shall be disregarded in determining whether goods undergo an applicable change in tariff classification or satisfy any other applicable requirements of these Regulations:

(a) [Repealed, SOR/2013-100, s. 4]
(b) accessories, spare parts or tools that are delivered, classified and shipped with the goods;
(c) packing materials and containers in which the goods are packed for shipment; and
(d) indirect materials.

(2) For greater certainty, an applicable change in tariff classification includes a change to goods from other goods that are classified under the same tariff provision, where such a change is specified in a rule set out in Schedule III for the tariff provision under which the goods are classified.

SOR/95-447, s. 1;
SOR/2013-100, s. 4.

Previous Version

Non-qualifying Operations

13 A foreign material incorporated into goods shall not be considered to have undergone an applicable change in tariff classification or to satisfy any other applicable requirements of these Regulations by reason of

(a) the change from one tariff classification to any other merely as the result of a change in the end use of the goods;
(b) the change from one tariff classification to any other merely as the result of the dismantling or disassembly of the goods;
(c) [Repealed, SOR/2013-100, s. 5]
(d) the mere dilution with water or any other substance that does not materially alter the characteristics of the material; or
(e) the mere collection of parts so that the collection of parts is classified as if it were an assembled good pursuant to Rule 2(a) of the General Rules.

SOR/95-447, s. 1;
SOR/2013-100, s. 5.

Previous Version

14. and 15 [Repealed, SOR/95-447, s. 1]

SCHEDULE I(Subsection 3(1))

1 Goods for Personal or Household Use

(1) 
Bakeware and cookware made of aluminum

(2) 
Bakeware and cookware made of cast iron

(3) 
Bath mats, towels and wash cloths, knitted or woven

(4) 
Batteries, dry cell

(5) 
Blankets

(6) 
Brushes, including toothbrushes and their handles

(7) 
Candles

(8) 
Cards, the following: credit and identification, made of any material that has a diameter that exceeds, or a side the length of which exceeds, ½ inch (1.27 cm) and that is imported in sheet form or otherwise

(9) 
Chrome-plated ware and utensils for use in serving food and beverages

(10) 
Cigar and cigarette lighters, except lighters for incorporation into motor vehicles

(11) 
Clocks and movements, except clocks and movements for use as original equipment by motor vehicle manufacturers

(12) 
Containers, thermostatic, the following: carafes, flasks, jars, jugs and vacuum bottles, and refills or inserts therefor

(13) 
Cutlery, chrome-plated or stainless steel

(14) 
Dishes and ornaments made of china earthenware, ironstone, porcelain, semi-porcelain, stoneware or white granite

(15) 
Electronic equipment, the following: phonographs, radio receiving sets, radio-phonograph sets, radio-phonograph-television sets, record players, tape recorders and television receiving sets

(16) 
Ironing board covers and pads

(17) 
Kitchenware made of metal or plastic, coated, lithographed, painted or otherwise, the following: bread boxes, cake humidors, canisters, foil and paper dispensers, range sets, serving ovens and step-on waste cans

(18) 
Knives, the following: jack, pen and pocket; scissors and shears

(19) 
Lawn mowers (powered)

(20) 
Matches in books, boxes or folders

(21) 
Pencils

(22) 
Pens, the following: ballpoint and fountain; and nib penholders

(23) 
Pillowslips and sheets made of cotton

(24) 
Razor blades (safety type)

(25) 
Thermometers

(26) 
Tiles, glazed, unglazed and ceramic mosaic, the following: hearth, floor and wall

(27) 
Umbrellas

(28) 
Utensils, kitchen type and chrome-plated or stainless steel

(29) 
Watch bracelets (expansion type)

2 Hardware

(1) 
Caps, made of metal, lithographed or printed, for containers, the following: lug, screw and vacuum

(2) 
Copper tubing

(3) 
Drapery I-beam rails, made of aluminum, brass, steel or other metals or plastic, and component parts of drapery I-beam rails

(4) 
Electrical measuring devices for panel mounting designed to indicate alternating or direct current microamperes, milliamperes or amperes, millivolts, volts or kilovolts and such other variables as pressure, resistance and temperature that may be translated into alternating or direct current or voltage

(5) 
Glass in panes or sheets, the following: common or colourless window, laminated, plate and sheet

(6) 
Goods made of porcelain for electrical use

(7) 
Files and rasps

(8) 
Sink strainers (basket type)

(9) 
Tubes, electronic

(10) 
Twines, the following: baler and binder

(11) 
Wire insect screening

(12) 
Iron or steel pipes and tubes

3 Novelties and Sporting Goods

(1) 
Articles in the style of North American Indian handicrafts

(2) 
[Repealed, SOR/2002-129, s. 5]

(3) 
Bicycles

(4) 
Decorations, novelties and ornaments

(5) 
Enamelled emblems and silver-plated or sterling silver bracelets, brooches, pins and spoons, all designed as souvenirs of Canada, its provinces, territories, cities, towns or other geographical locations

(6) 
Gift wrappings, the following: bindings, braids, ribbons, tapes, ties and trimmings, made chiefly or wholly of textile fibres

(7) 
Toys, games and athletic and sporting goods

4 Paper Products

(1) 
Boxes and cartons, empty folding or set up, made of paper, paper board, plain or corrugated fibre or fibre board, for use as shipping containers

(2) 
Paper matter and products, lithographed or printed

5 Apparel

(1) 
Boots, shoes and slippers

(2) 
Brassieres, corselettes, garter belts, girdles and lacing corsets

(3) 
Fabrics, braided or woven, containing rubber yarns, not exceeding 12 inches (30.48 cm) in width; boot and shoe laces

(4) 
Gloves made partially or wholly of leather

(5) 
Hair pieces, the following: wigs, half wigs, switches, postiches, pony tails, toupees and other types of hair pieces designed to be worn on the head of a person

(6) 
Handbags and purses, except handbags and purses made of beads, metal mesh or similar material

(7) 
Hats, including berets, bonnets, caps, hoods and shapes made of felt fur, wool felt and wool-and-fur felt

(8) 
Knitted garments

(9) 
Raincoats and rain wear made of plastic

(10) 
Apparel made substantially or wholly of natural or synthetic textile fibres

6 Horticultural Products

(1) 
Tubers, tuberous roots and rhizomes, dormant, in growth or in flower, of paeonias

(2) 
Tubers, tuberous roots, corms, crowns and rhizomes, dormant, of irises or other perennials, except begonias

(3) 
Tubers, tuberous roots, or rhizomes, in growth or in flower, of begonias

(4) 
Bulbs, dormant or in growth, except tulip bulbs

(5) 
Unrooted cuttings or slips of fruit or nut trees, shrubs or bushes

(6) 
Trees, shrubs, bushes, vines, or seedling stock, grafted or not, including those capable of bearing fruit, when in a usual container

(7) 
Christmas trees, rooted or unrooted, when in a usual container

(8) 
Rose bushes, grafted or not, except cut roses, when in a usual container

SOR/95-348, s. 1;
SOR/95-447, s. 2;
SOR/96-107, s. 1;
SOR/2002-129, ss. 4, 5.

SCHEDULE II(Subsections 3(2) and (3))

1 Goods for charitable purposes and not for the purpose of sale
2 Goods that are gifts or bequests
3 Goods that are antiques or goods produced more than 20 years prior to importation
4 Used goods, with the exception of iron or steel pipes and tubes
5 Goods that are for the exclusive use of the importer or the importer’s employees and not for resale to the general public, with the exception of iron or steel pipes and tubes
6 Goods imported for use by the importer and not intended for sale in the form in which they were imported
7 Goods that are imported under tariff item No. 9808.00.00, 9809.00.00 or 9810.00.00
8 Goods that are imported for subsequent exportation from Canada, with the exception of iron or steel pipes and tubes
9 Goods that, for purposes of temporary duty-free admission, are in transit or in bond or otherwise under customs control
10 Goods that are incapable of being marked
11 Goods that cannot be marked prior to exportation without causing them injury
12 Goods that cannot be marked except at a cost that is substantial in relation to their value for duty so as to discourage their exportation
13 Goods that cannot be marked without materially impairing their function or substantially detracting from their appearance
14 Goods that are in a container that is marked in a manner that will reasonably indicate their origin to the ultimate purchaser
15 Goods that are crude substances
16 Goods that are to undergo production in Canada by the importer, or on the importer’s behalf, in a manner that would result in their becoming goods the country of origin of which is Canada
17 Goods in respect of which, by reason of their character or the circumstances of their importation, the ultimate purchaser would reasonably know their country of origin even though the goods are not marked with country of origin
18 Goods that are imported without the required marking and cannot be marked after their importation except at a cost that would be substantial in relation to their value for duty, provided that the failure to mark the goods before importation was not for the purpose of avoiding compliance with the marking requirement
19 Goods that are original works of art
20 Goods that are classified under subheading No. 6904.10, or heading No. 85.41 or 85.42, other than goods that are so classified by reason of their having undergone a non-qualifying operation specified in section 13 of these Regulations
21 Goods in respect of which there is no ultimate purchaser

SOR/95-447, s. 2;
SOR/98-28, s. 20.

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

Note: 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 Canada Agricultural Products Act, the Meat Inspection Act and the Fish Inspection Act shall continue to apply.
SECTION I Live Animals; Animal Products (Chapters 1-5)

Chapter 1
Live Animals

01.01 – 01.06
A change to headings 01.01 through 01.06 from any other chapter.

Chapter 2
Meat and Edible Meat Offal

02.01 – 02.09
A change to headings 02.01 through 02.09 from any other chapter.

0210.11 – 0210.20
A 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 3
Fish 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.

03.01
A change to heading 03.01 from any other chapter.

03.02 – 03.03
A change to headings 03.02 through 03.03 from fry of heading 03.01 or any other chapter.

03.04
A change to heading 03.04 from any other heading.

0305.10 – 0305.79
A change to subheadings 0305.10 through 0305.79 from any other subheading, including another subheading within that group.

0306.11 – 0306.19
A change to subheadings 0306.11 through 0306.19 from any other subheading, including another subheading within that group.

0306.21 – 0306.27
A change to a good of any of subheadings 0306.21 through 0306.27 from any other good of that subheading or any other heading.

0306.29
A change to subheading 0306.29 from any other subheading.

0307.11 – 0308.90
A 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 4
Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included

04.01 – 04.02
A change to headings 04.01 through 04.02 from any other chapter.

0403.10
A 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.

04.04
A change to heading 04.04 from any other heading.

0405.10
A 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.

0405.90
A change to subheading 0405.90 from any other heading.

04.06
A change to heading 04.06 from any other heading.

04.07 – 04.10
A change to headings 04.07 through 04.10 from any other chapter.

Chapter 5
Products of Animal Origin, Not Elsewhere Specified or Included

0501.00 – 0511.99
A 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 II Vegetable Products (Chapters 6-14)

Note: 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 6
Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage

06.01 – 06.04
A change to headings 06.01 through 06.04 from any other heading, including another heading within that group.

Chapter 7
Edible Vegetables and Certain Roots and Tubers

07.01 – 07.09
A change to headings 07.01 through 07.09 from any other chapter.

0710.10 – 0710.80
A change to subheadings 0710.10 through 0710.80 from any other chapter.

0710.90
A change to subheading 0710.90 from any other subheading.

07.11
A 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 – 07.14
A change to headings 07.13 through 07.14 from any other chapter.

Chapter 8
Edible Fruit and Nuts; Peel of Citrus Fruit or Melons

08.01 – 08.14
A change to headings 08.01 through 08.14 from any other chapter.

Chapter 9
Coffee, Tea, Maté and Spices

0901.11 – 0901.90
A change to subheadings 0901.11 through 0901.90 from any other subheading, including another subheading within that group.

0902.10 – 0910.99
A 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 10
Cereals

10.01 – 10.08
A change to headings 10.01 through 10.08 from any other chapter.

Chapter 11
Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten

11.01 – 11.07
A change to headings 11.01 through 11.07 from any other chapter.

11.08 – 11.09
A change to headings 11.08 through 11.09 from any other heading, including another heading within that group.

Chapter 12
Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder

12.01 – 12.06
A change to headings 12.01 through 12.06 from any other chapter.

1207.10 – 1207.70
A change to subheadings 1207.10 through 1207.70 from any other chapter.

1207.91
A change to a good of subheading 1207.91 from any other good of that subheading or any other chapter.

1207.99
A change to subheading 1207.99 from any other chapter.

12.08
A change to heading 12.08 from any other heading.

1209.10 – 1209.30
A 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.

1209.99
A change to subheading 1209.99 from any other chapter.

12.10
A change to heading 12.10 from any other chapter.

1211.10 – 1211.40
A change to subheadings 1211.10 through 1211.40 from any other chapter.

1211.90
A change to a good of subheading 1211.90 from any other good of that subheading or any other chapter.

12.12 – 12.14
A change to headings 12.12 through 12.14 from any other chapter.

Chapter 13
Lac; Gums, Resins and Other Vegetable Saps and Extracts

1301.20 – 1302.39
A 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 14
Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included

1401.10 – 1404.90
A 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 III Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes (Chapter 15)

Chapter 15
Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

15.01 – 15.15
A change to headings 15.01 through 15.15 from any other chapter.

1516.10
A change to subheading 1516.10 from any other heading.

1516.20
A change to subheading 1516.20 from any other chapter.

15.17
A change to heading 15.17 from any other heading.

15.18 – 15.20
A 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 – 15.22
A change to headings 15.21 through 15.22 from any other heading, including another heading within that group.

SECTION IV Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes (Chapters 16-24)

Chapter 16
Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates

16.01 – 16.05
A change to headings 16.01 through 16.05 from any other chapter.

Chapter 17
Sugars and Sugar Confectionery

17.01 – 17.02
A change to headings 17.01 through 17.02 from any other chapter.

17.03 – 17.04
A change to headings 17.03 through 17.04 from any other heading, including another heading within that group.

Chapter 18
Cocoa and Cocoa Preparations

18.01 – 18.02
A change to headings 18.01 through 18.02 from any other heading, including another heading within that group.

1803.10 – 1803.20
A change to subheadings 1803.10 through 1803.20 from any other subheading, including another subheading within that group.

18.04 – 18.05
A change to headings 18.04 through 18.05 from any other heading, including another heading within that group.

1806.10 – 1806.90
A change to subheadings 1806.10 through 1806.90 from any other subheading, including another subheading within that group.

Chapter 19
Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ Products

1901.10 – 1901.20
A change to subheadings 1901.10 through 1901.20 from any other subheading, including another subheading within that group.

1901.90
A change to subheading 1901.90 from any other heading.

1902.11 – 1902.19
A change to subheadings 1902.11 through 1902.19 from any other heading.

1902.20
A change to subheading 1902.20 from any other subheading.

1902.30 – 1902.40
A change to subheadings 1902.30 through 1902.40 from any other heading.

19.03
A change to heading 19.03 from any other heading.

1904.10
A change to subheading 1904.10 from any other heading.

1904.20
A change to subheading 1904.20 from any other subheading.

1904.30 – 1904.90
A change to subheadings 1904.30 through 1904.90 from any other heading.

19.05
A change to heading 19.05 from any other heading.

Chapter 20
Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants

20.01 – 20.04
A change to headings 20.01 through 20.04 from any other heading, including another heading within that group.

2005.10
A change to subheading 2005.10 from any other subheading.

2005.20 – 2005.99
A change to subheadings 2005.20 through 2005.99 from any other heading.

20.06
A change to heading 20.06 from any other heading.

2007.10
A change to subheading 2007.10 from any other subheading.

2007.91 – 2007.99
A change to subheadings 2007.91 through 2007.99 from any other heading.

20.08
A change to heading 20.08 from any other heading.

2009.11 – 2009.90
A 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 21
Miscellaneous Edible Preparations

2101.11
A change to subheading 2101.11 from any other heading.

2101.12
A change to subheading 2101.12 from any other subheading.

2101.20 – 2101.30
A change to subheadings 2101.20 through 2101.30 from any other heading.

2102.10 – 2102.30
A change to subheadings 2102.10 through 2102.30 from any other subheading, including another subheading within that group.

2103.10 – 2103.20
A change to subheadings 2103.10 through 2103.20 from any other subheading, including another subheading within that group.

2103.30
A change to a good of subheading 2103.30 from any other good of that subheading or any other subheading.

2103.90
A change to subheading 2103.90 from any other subheading.

2104.10 – 2104.20
A change to subheadings 2104.10 through 2104.20 from any other subheading, including another subheading within that group.

21.05
A change to heading 21.05 from any other heading.

2106.10
A 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 22
Beverages, Spirits and Vinegar

22.01
A change to heading 22.01 from any other chapter.

2202.10
A 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.

22.03
A change to heading 22.03 from any other heading.

2204.10 – 2204.29
A change to subheadings 2204.10 through 2204.29 from any subheading outside that group.

2204.30
A change to subheading 2204.30 from any other heading.

22.05 – 22.07
A change to headings 22.05 through 22.07 from any other heading, including another heading within that group.

2208.20
A change to subheading 2208.20 from any other heading.

2208.30 – 2208.70
A 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.

22.09
A change to heading 22.09 from any other heading.

Chapter 23
Residues and Waste from the Food Industries; Prepared Animal Fodder

23.01 – 23.08
A change to headings 23.01 through 23.08 from any other heading, including another heading within that group.

2309.10
A 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 24
Tobacco and Manufactured Tobacco Substitutes

24.01
A change to heading 24.01 from any other chapter.

24.02 – 24.03
A change to headings 24.02 through 24.03 from any other heading, including another heading within that group.

SECTION V Mineral Products (Chapters 25-27)

Chapter 25
Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

2501.00 – 2530.90
A change to subheadings 2501.00 through 2530.90 from any other subheading, including another subheading within that group.

Chapter 26
Ores, Slag and Ash

26.01 – 26.21
A change to headings 26.01 through 26.21 from any other heading, including another heading within that group.

Chapter 27
Mineral 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 – 27.06
A 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.

2707.99
A change to a good of subheading 2707.99 from any other good of that subheading or any other subheading.

27.08
A change to heading 27.08 from any other heading.

27.09
A 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 – 2711.14
A 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 – 2711.29
A change to subheadings 2711.19 through 2711.29 from any other subheading, including another subheading within that group.

27.12
A change to heading 27.12 from any other heading.

2713.11 – 2713.12
A change to subheadings 2713.11 through 2713.12 from any other heading.

2713.20
A change to a good of subheading 2713.20 from any other good of that subheading or any other subheading.

2713.90
A change to subheading 2713.90 from any other heading.

27.14 – 27.16
A change to headings 27.14 through 27.16 from any other heading, including another heading within that group.

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

Note 1: 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.
Note 2: 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.
Note 3: 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.
Note 4: 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 28
Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-earth Metals, of Radioactive Elements or of Isotopes

2801.10 – 2850.00
A change to subheadings 2801.10 through 2850.00 from any other subheading, including another subheading within that group.

2852.10
A change to a good of subheading 2852.10 from any other good of that subheading or any other subheading.

2852.90
A change to subheading 2852.90 from any other heading.

28.53
A change to heading 28.53 from any other heading.

Chapter 29
Organic Chemicals

2901.10 – 2942.00
A 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 30
Pharmaceutical Products

3001.20 – 3006.92
A 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 31
Fertilizers

3101.00 – 3105.90
A 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 32
Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks

3201.10 – 3215.90
A change to subheadings 3201.10 through 3215.90 from any other subheading, including another subheading within that group.

Chapter 33
Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations

3301.12 – 3301.90
A 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 – 33.03
A change to headings 33.02 through 33.03 from any other heading, including another heading within that group.

3304.10 – 3307.90
A change to subheadings 3304.10 through 3307.90 from any other subheading, including another subheading within that group.

Chapter 34
Soap, 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 – 3405.90
A change to subheadings 3401.11 through 3405.90 from any other subheading, including another subheading within that group.

34.06 – 34.07
A change to headings 34.06 through 34.07 from any other heading, including another heading within that group.

Chapter 35
Albuminoidal Substances; Modified Starches; Glues; Enzymes

3501.10 – 3501.90
A change to subheadings 3501.10 through 3501.90 from any other subheading, including another subheading within that group.

3502.11 – 3502.19
A change to subheadings 3502.11 through 3502.19 from any subheading outside that group.

3502.20 – 3502.90
A change to subheadings 3502.20 through 3502.90 from any other subheading, including another subheading within that group.

3503.00 – 3507.90
A change to subheadings 3503.00 through 3507.90 from any other subheading, including another subheading within that group.

Chapter 36
Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations

3601.00 – 3606.90
A change to subheadings 3601.00 through 3606.90 from any other subheading, including another subheading within that group.

Chapter 37
Photographic or Cinematographic Goods

37.01 – 37.06
A change to headings 37.01 through 37.06 from any other heading, including another heading within that group.

3707.10 – 3707.90
A change to subheadings 3707.10 through 3707.90 from any other subheading, including another subheading within that group.

Chapter 38
Miscellaneous Chemical Products

3801.10 – 3807.00
A change to subheadings 3801.10 through 3807.00 from any other subheading, including another subheading within that group.

3808.50 – 3808.99
A 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 – 3823.70
A change to subheadings 3809.10 through 3823.70 from any other subheading, including another subheading within that group.

3824.10 – 3824.83
A change to subheadings 3824.10 through 3824.83 from any other subheading, including another subheading within that group.

3824.90
A change to a good of subheading 3824.90 from any other good of that subheading or any other subheading.

3825.10 – 3825.69
A change to subheadings 3825.10 through 3825.69 from any other chapter, except from Chapters 28 through 37, 40 or 90.

3825.90
A 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.

38.26
A change to heading 38.26 from any other heading.

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

Chapter 39
Plastics and Articles Thereof

39.01 –39.15
A change to headings 39.01 through 39.15 from any other heading, including another heading within that group.

3916.10 – 3921.90
A change to subheadings 3916.10 through 3921.90 from any other subheading, including another subheading within that group.

39.22 – 39.26
A change to headings 39.22 through 39.26 from any other heading, including another heading within that group.

Chapter 40
Rubber and Articles Thereof

4001.10 – 4012.90
A change to subheadings 4001.10 through 4012.90 from any other subheading, including another subheading within that group.

40.13
A change to heading 40.13 from any other heading.

4014.10 – 4014.90
A change to subheadings 4014.10 through 4014.90 from any other subheading, including another subheading within that group.

40.15
A change to heading 40.15 from any other heading.

4016.10 – 4017.00
A change to subheadings 4016.10 through 4017.00 from any other subheading, including another subheading within that group.

SECTION VIII Raw 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 41
Raw 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 – 4105.30
A change to subheadings 4104.11 through 4105.30 from any other subheading, including another subheading within that group.

4106.21 – 4106.32
A change to subheadings 4106.21 through 4106.32 from any other subheading, including another subheading within that group.

4106.40
A change to a good of subheading 4106.40 from any other good of that subheading or any other subheading.

4106.91 – 4106.92
A change to subheadings 4106.91 through 4106.92 from any other subheading, including another subheading within that group.

4107.11 – 4115.20
A change to subheadings 4107.11 through 4115.20 from any other subheading, including another subheading within that group.

Chapter 42
Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut)

42.01 – 42.06
A change to headings 42.01 through 42.06 from any other heading, including another heading within that group.

Chapter 43
Furskins and Artificial Fur; Manufactures Thereof

43.01
A change to heading 43.01 from any other heading.

4302.11 – 4302.20
A change to subheadings 4302.11 through 4302.20 from any other heading.

4302.30
A change to subheading 4302.30 from any other subheading.

43.03 – 43.04
A change to headings 43.03 through 43.04 from any other heading, including another heading within that group.

SECTION IX Wood 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 44
Wood and Articles of Wood; Wood Charcoal

44.01 – 44.11
A 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 – 44.17
A change to headings 44.13 through 44.17 from any other heading, including another heading within that group.

4418.10 – 4418.60
A change to subheadings 4418.10 through 4418.60 from any other heading.

4418.71 – 4418.79
A 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.

4418.90
A change to subheading 4418.90 from any other heading.

44.19 – 44.21
A change to headings 44.19 through 44.21 from any other heading, including another heading within that group.

Chapter 45
Cork and Articles of Cork

45.01 – 45.04
A change to headings 45.01 through 45.04 from any other heading, including another heading within that group.

Chapter 46
Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

4601.21 – 4601.99
A change to subheadings 4601.21 through 4601.99 from any other subheading, including another subheading within that group.

46.02
A change to heading 46.02 from any other heading.

SECTION X Pulp 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 47
Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard

47.01 – 47.02
A change to headings 47.01 through 47.02 from any other heading, including another heading within that group.

4703.11 – 4704.29
A change to subheadings 4703.11 through 4704.29 from any other subheading, including another subheading within that group.

47.05 – 47.07
A change to headings 47.05 through 47.07 from any other heading, including another heading within that group.

Chapter 48
Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard

48.01 – 48.09
A change to headings 48.01 through 48.09 from any other heading, including another heading within that group.

4810.13 – 4811.90
A change to subheadings 4810.13 through 4811.90 from any other subheading, including another subheading within that group.

48.12 – 48.22
A change to headings 48.12 through 48.22 from any other heading, including another heading within that group.

4823.20 – 4823.90
A change to subheadings 4823.20 through 4823.90 from any other subheading, including another subheading within that group.

Chapter 49
Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans

49.01 – 49.11
A change to headings 49.01 through 49.11 from any other heading, including another heading within that group.

SECTION XI Textiles and Textile Articles (Chapters 50-63)

Chapter 50
Silk

50.01 – 50.03
A change to headings 50.01 through 50.03 from any other chapter.

50.04 – 50.06
A change to headings 50.04 through 50.06 from any other heading, including another heading within that group.

50.07
A change to heading 50.07 from any other heading.

Chapter 51
Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric

51.01 – 51.13
A change to headings 51.01 through 51.13 from any other heading, including another heading within that group.

Chapter 52
Cotton

52.01 – 52.03
A change to headings 52.01 through 52.03 from any other heading, including another heading within that group.

52.04 – 52.07
A change to headings 52.04 through 52.07 from any heading outside that group.

52.08 – 52.12
A change to headings 52.08 through 52.12 from any other heading, including another heading within that group.

Chapter 53
Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn

53.01 – 53.05
A change to headings 53.01 through 53.05 from any other chapter.

53.06 – 53.11
A change to headings 53.06 through 53.11 from any other heading, including another heading within that group.

Chapter 54
Man-made Filaments; Strip and the Like of Man-made Textile Materials

54.01 – 54.06
A change to headings 54.01 through 54.06 from any other chapter.

54.07 – 54.08
A change to headings 54.07 through 54.08 from any other heading, including another heading within that group.

Chapter 55
Man-made Staple Fibres

55.01 – 55.16
A change to headings 55.01 through 55.16 from any other heading, including another heading within that group.

Chapter 56
Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof

56.01 – 56.06
A change to headings 56.01 through 56.06 from any other heading, including another heading within that group.

56.07
A 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.

56.08
A change to heading 56.08 from any other heading.

56.09
A 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 57
Carpets and Other Textile Floor Coverings

57.01 – 57.05
A change to headings 57.01 through 57.05 from any other chapter.

Chapter 58
Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery

58.01 – 58.11
A change to headings 58.01 through 58.11 from any other heading, including another heading within that group.

Chapter 59
Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable for Industrial Use

59.01 – 59.11
A change to headings 59.01 through 59.11 from any other heading, including another heading with that group.

Chapter 60
Knitted 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 – 60.06
A change to headings 60.02 through 60.06 from any other heading, including another heading within that group.

Chapter 61
Articles 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 62
Articles 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 63
Other 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.

6301.10
A change to subheading 6301.10 from any other heading.

6301.20 – 6301.90
A 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.

63.05
A 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.

63.06
A change to heading 63.06 from any other chapter.

6307.10
A 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 – 6307.90
A change to subheadings 6307.20 through 6307.90 from any other heading.

63.08
A 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.

63.10
A 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 XII Footwear, 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 64
Footwear, 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 – 64.05
A change to headings 64.01 through 64.05 from any heading outside that group, except from formed uppers of subheading 6406.10.

6406.10
A change to subheading 6406.10 from any other subheading.

6406.20 – 6406.90
A change to subheadings 6406.20 through 6406.90 from any other heading.

Chapter 65
Headgear and Parts Thereof

65.01 – 65.07
A change to headings 65.01 through 65.07 from any other heading, including another heading within that group.

Chapter 66
Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof

66.01 – 66.02
A change to headings 66.01 through 66.02 from any other heading, including another heading within that group.

6603.20
A change to subheading 6603.20 from any other subheading.

6603.90
A change to subheading 6603.90 from any other heading.

Chapter 67
Prepared 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 – 67.04
A change to headings 67.02 through 67.04 from any other heading, including another heading within that group.

SECTION XIII Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware (Chapters 68-70)

Chapter 68
Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials

68.01 – 68.08
A change to headings 68.01 through 68.08 from any other heading, including another heading within that group.

6809.11 – 6809.19
A change to subheadings 6809.11 through 6809.19 from any other heading.

6809.90
A change to subheading 6809.90 from any other subheading.

6810.11 – 6810.19
A change to subheadings 6810.11 through 6810.19 from any other heading.

6810.91
A change to subheading 6810.91 from any other subheading.

6810.99
A change to subheading 6810.99 from any other heading.

68.11
A change to heading 68.11 from any other heading.

6812.80 – 6812.99
A 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 – 68.14
A change to headings 68.13 through 68.14 from any other heading, including another heading within that group.

6815.10 – 6815.99
A change to subheadings 6815.10 through 6815.99 from any other subheading, including a subheading within that group.

Chapter 69
Ceramic Products

69.01 – 69.14
A change to headings 69.01 through 69.14 from any other heading, including another heading within that group.

Chapter 70
Glass and Glassware

70.01 – 70.08
A change to headings 70.01 through 70.08 from any other heading, including another heading within that group.

7009.10 – 7009.92
A change to subheadings 7009.10 through 7009.92 from any other subheading, including another subheading within that group.

70.10 – 70.18
A change to headings 70.10 through 70.18 from any other heading, including another heading within that group.

7019.11 – 7019.90
A change to subheadings 7019.11 through 7019.90 from any other subheading, including another subheading within that group.

70.20
A change to a good of heading 70.20 from any other good of that heading or any other heading.

SECTION XIV Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin (Chapter 71)

Chapter 71
Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin

7101.10 – 7105.90
A change to subheadings 7101.10 through 7105.90 from any other subheading, including another subheading within that group.

7106.10
A change to subheading 7106.10 from any other subheading.

7106.91
A 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.

71.07
A 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.

71.09
A change to heading 71.09 from any other heading.

7110.11 – 7110.49
A change to subheadings 7110.11 through 7110.49 from any other subheading, including another subheading within that group.

71.11 – 71.12
A change to headings 71.11 through 71.12 from any other heading, including another heading within that group.

7113.11 – 7115.90
A change to subheadings 7113.11 through 7115.90 from any other subheading, including another subheading within that group.

71.16 – 71.18
A change to headings 71.16 through 71.18 from any other heading, including another heading within that group.

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

Chapter 72
Iron and Steel

72.01 – 72.29
A change to headings 72.01 through 72.29 from any other heading, including another heading within that group.

Chapter 73
Articles of Iron or Steel

73.01 – 73.03
A change to headings 73.01 through 73.03 from any other heading, including another heading within that group.

7304.11 – 7304.39
A change to subheadings 7304.11 through 7304.39 from any other heading.

7304.41
A change to subheading 7304.41 from any other subheading.

7304.49 – 7304.90
A change to subheadings 7304.49 through 7304.90 from any other heading.

73.05 – 73.14
A change to headings 73.05 through 73.14 from any other heading, including another heading within that group.

7315.11 – 7315.90
A change to subheadings 7315.11 through 7315.90 from any other subheading, including another subheading within that group.

73.16 – 73.20
A change to headings 73.16 through 73.20 from any other heading, including another heading within that group.

7321.11 – 7321.90
A change to subheadings 7321.11 through 7321.90 from any other subheading, including another subheading within that group.

73.22 – 73.23
A change to headings 73.22 through 73.23 from any other heading, including another heading within that group.

7324.10 – 7324.90
A change to subheadings 7324.10 through 7324.90 from any other subheading, including another subheading within that group.

73.25 – 73.26
A change to headings 73.25 through 73.26 from any other heading, including another heading within that group.

Chapter 74
Copper and Articles Thereof

74.01 – 74.15
A change to headings 74.01 through 74.15 from any other heading, including another heading within that group.

7418.10 – 7419.99
A 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 75
Nickel and Articles Thereof

75.01 – 75.04
A change to headings 75.01 through 75.04 from any other heading, including another heading within that group.

7505.11 – 7505.22
A 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 – 7508.90
A change to subheadings 7507.11 through 7508.90 from any other subheading, including another subheading within that group.

Chapter 76
Aluminum and Articles Thereof

76.01 – 76.06
A change to headings 76.01 through 76.06 from any other heading, including another heading within that group.

7607.11 – 7607.20
A change to subheadings 7607.11 through 7607.20 from any other subheading, including another subheading within that group.

76.08 – 76.15
A change to headings 76.08 through 76.15 from any other heading, including another heading within that group.

7616.10 – 7616.99
A change to subheadings 7616.10 through 7616.99 from any other subheading, including another subheading within that group.

Chapter 78
Lead and Articles Thereof

78.01 – 78.02
A change to headings 78.01 through 78.02 from any other heading, including another heading within that group.

7804.11 – 7806.00
A 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 79
Zinc and Articles Thereof

79.01 – 79.03
A change to headings 79.01 through 79.03 from any other heading, including another heading within that group.

79.04 – 79.07
A 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 80
Tin and Articles Thereof

80.01 – 80.02
A change to headings 80.01 through 80.02 from any other heading, including another heading within that group.

80.03 – 80.07
A 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 81
Other Base Metals; Cermets; Articles Thereof

8101.10 – 8113.00
A 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 82
Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal

8201.10 – 8215.99
A 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 83
Miscellaneous Articles of Base Metal

8301.10 – 8301.60
A change to subheadings 8301.10 through 8301.60 from any other subheading, including another subheading within that group.

8301.70
A change to subheading 8301.70 from any other heading.

8302.10 – 8311.90
A change to subheadings 8302.10 through 8311.90 from any other subheading, including another subheading within that group.

SECTION XVI Machinery 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 84
Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

8401.10
A change to subheading 8401.10 from any other subheading.

8401.20
A change to a good of subheading 8401.20 from any other good of that subheading or any other subheading.

8401.30 – 8401.40
A change to subheadings 8401.30 through 8401.40 from any other subheading, including another subheading within that group.

8402.11 – 8402.20
A change to subheadings 8402.11 through 8402.20 from any other subheading, including another subheading within that group.

8402.90
A change to a good of subheading 8402.90 from any other good of that subheading or any other heading.

8403.10
A change to subheading 8403.10 from any other subheading.

8403.90
A change to subheading 8403.90 from any other heading.

8404.10 – 8404.20
A change to subheadings 8404.10 through 8404.20 from any other subheading, including another subheading within that group.

8404.90
A change to subheading 8404.90 from any other heading.

8405.10
A change to subheading 8405.10 from any other subheading.

8405.90
A change to subheading 8405.90 from any other heading.

8406.10 – 8406.82
A change to subheadings 8406.10 through 8406.82 from any other subheading, including another subheading within that group.

8406.90
A change to subheading 8406.90 from any other heading.

84.07 – 84.08
A change to headings 84.07 through 84.08 from any other heading, including another heading within that group.

8409.10 – 8409.99
A 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 – 8410.13
A change to subheadings 8410.11 through 8410.13 from any other subheading, including another subheading within that group.

8410.90
A change to subheading 8410.90 from any other heading.

8411.11 – 8411.82
A change to subheadings 8411.11 through 8411.82 from any other subheading, including another subheading within that group.

8411.91 – 8411.99
A change to subheadings 8411.91 through 8411.99 from any other heading.

8412.10 – 8412.80
A change to subheadings 8412.10 through 8412.80 from any other subheading, including another subheading within that group.

8412.90
A change to subheading 8412.90 from any other heading.

8413.11 – 8413.82
A change to subheadings 8413.11 through 8413.82 from any other subheading, including another subheading within that group.

8413.91 – 8413.92
A 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 – 8414.80
A change to subheadings 8414.10 through 8414.80 from any other subheading, including another subheading within that group.

8414.90
A change to a good of subheading 8414.90 from any other good of that subheading or any other heading.

8415.10 – 8415.83
A change to subheadings 8415.10 through 8415.83 from any other subheading, including another subheading within that group.

8415.90
A change to a good of subheading 8415.90 from any other good of that subheading or any other heading.

8416.10 – 8416.30
A change to subheadings 8416.10 through 8416.30 from any other subheading, including another subheading within that group.

8416.90
A change to subheading 8416.90 from any other heading.

8417.10 – 8417.80
A change to subheadings 8417.10 through 8417.80 from any other subheading, including another subheading within that group.

8417.90
A change to subheading 8417.90 from any other heading.

8418.10 – 8418.91
A 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.

8418.99
A change to subheading 8418.99 from any other heading.

8419.11 – 8419.89
A change to subheadings 8419.11 through 8419.89 from any other subheading, including another subheading within that group.

8419.90
A change to subheading 8419.90 from any other heading.

8420.10
A change to subheading 8420.10 from any other subheading.

8420.91 – 8420.99
A change to subheadings 8420.91 through 8420.99 from any other heading.

8421.11 – 8421.39
A change to subheadings 8421.11 through 8421.39 from any other subheading, including another subheading within that group.

8421.91 – 8421.99
A 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 – 8422.40
A change to subheadings 8422.11 through 8422.40 from any other subheading, including another subheading within that group.

8422.90
A change to a good of subheading 8422.90 from any other good of that subheading or any other heading.

8423.10 – 8423.89
A change to subheadings 8423.10 through 8423.89 from any other subheading, including another subheading within that group.

8423.90
A change to subheading 8423.90 from any other heading.

8424.10 – 8424.89
A change to subheadings 8424.10 through 8424.89 from any other subheading, including another subheading within that group.

8424.90
A change to subheading 8424.90 from any other heading.

8425.11 – 8430.69
A 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 – 8431.49
A 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 – 8432.80
A change to subheadings 8432.10 through 8432.80 from any other subheading, including another subheading within that group.

8432.90
A change to subheading 8432.90 from any other heading.

8433.11 – 8433.60
A change to subheadings 8433.11 through 8433.60 from any other subheading, including another subheading within that group.

8433.90
A change to subheading 8433.90 from any other heading.

8434.10 – 8435.90
A change to subheadings 8434.10 through 8435.90 from any other subheading, including another subheading within that group.

8436.10 – 8436.80
A change to subheadings 8436.10 through 8436.80 from any other subheading, including another subheading within that group.

8436.91 – 8436.99
A change to subheadings 8436.91 through 8436.99 from any other heading.

8437.10 – 8437.80
A change to subheadings 8437.10 through 8437.80 from any other subheading, including another subheading within that group.

8437.90
A change to subheading 8437.90 from any other heading.

8438.10 – 8438.80
A change to subheadings 8438.10 through 8438.80 from any other subheading, including another subheading within that group.

8438.90
A change to subheading 8438.90 from any other heading.

8439.10 – 8440.90
A change to subheadings 8439.10 through 8440.90 from any other subheading, including another subheading within that group.

8441.10 – 8441.80
A change to subheadings 8441.10 through 8441.80 from any other subheading, including another subheading within that group.

8441.90
A change to a good of subheading 8441.90 from any other good of that subheading or any other heading.

8442.30
A change to subheading 8442.30 from any other subheading.

8442.40 – 8442.50
A change to subheadings 8442.40 through 8442.50 from any other heading.

8443.11 – 8443.99
A 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 – 84.47
A change to headings 84.44 through 84.47 from any other heading, including another heading within that group.

8448.11 – 8448.19
A change to subheadings 8448.11 through 8448.19 from any other subheading, including another subheading within that group.

8448.20 – 8448.59
A change to subheadings 8448.20 through 8448.59 from any other heading.

84.49
A change to heading 84.49 from any other heading.

8450.11 – 8450.20
A change to subheadings 8450.11 through 8450.20 from any other subheading, including another subheading within that group.

8450.90
A change to subheading 8450.90 from any other heading.

8451.10 – 8451.80
A change to subheadings 8451.10 through 8451.80 from any other subheading, including another subheading within that group.

8451.90
A change to subheading 8451.90 from any other heading.

8452.10 – 8452.30
A change to subheadings 8452.10 through 8452.30 from any other subheading, including another subheading within that group.

8452.90
A change to a good of subheading 8452.90 from any other good of that subheading or any other heading.

8453.10 – 8453.80
A change to subheadings 8453.10 through 8453.80 from any other subheading, including another subheading within that group.

8453.90
A change to subheading 8453.90 from any other heading.

8454.10 – 8454.30
A change to subheadings 8454.10 through 8454.30 from any other subheading, including another subheading within that group.

8454.90
A change to subheading 8454.90 from any other heading.

8455.10 – 8455.90
A change to subheadings 8455.10 through 8455.90 from any other subheading, including another subheading within that group.

8456.10 – 8456.30
A change to subheadings 8456.10 through 8456.30 from any other heading.

8456.90
A change to a good of subheading 8456.90 from any other good of that subheading or any other heading.

84.57 – 84.65
A change to headings 84.57 through 84.65 from any other heading, including another heading within that group.

8466.10 – 8466.92
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8466.93
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8466.94
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8467.11 – 8467.89
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8467.91 – 8467.99
A change to subheadings 8467.91 through 8467.99 from any other heading.

8468.10 – 8468.80
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8468.90
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8469.00 – 8473.50
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8474.10 – 8474.80
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8474.90
A change to a good of subheading 8474.90 from any other good of that subheading or any other heading.

8475.10 – 8475.29
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8475.90
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8476.21 – 8476.89
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8476.90
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8477.10 – 8477.80
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8477.90
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8478.10
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8478.90
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8479.10 – 8479.89
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8479.90
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8480.10 – 8480.79
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8481.10 – 8481.80
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8481.90
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8482.10 – 8482.80
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8482.91 – 8482.99
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8483.10 – 8483.60
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8483.90
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8484.10 – 8484.90
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8486.10 – 8487.90
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Chapter 85
Electrical 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 – 85.03
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8504.10 – 8504.50
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8504.90
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8505.11 – 8505.20
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8505.90
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8506.10 – 8506.90
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8507.10 – 8507.80
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8507.90
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8508.11 – 8508.60
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8508.70
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8509.40
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8509.80
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8509.90
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8510.10 – 8510.30
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8510.90
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8511.10 – 8511.80
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8511.90
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8512.10 – 8512.40
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8512.90
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8513.10
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8513.90
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8514.10 – 8514.40
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8514.90
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8515.11 – 8515.80
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8515.90
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8516.10 – 8516.80
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8516.90
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8517.11 – 8517.70
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8518.10 – 8518.29
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8518.30
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8518.40 – 8518.50
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8518.90
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8519.20 – 8521.90
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85.22
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8523.21 – 8523.80
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8525.50 – 8525.60
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8525.80
A change to a good of subheading 8525.80 from any other good of that subheading or any other subheading.

8526.10 – 8527.99
A change to subheadings 8526.10 through 8527.99 from any other subheading, including another subheading within that group.

8528.41 – 8529.90
A 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 – 8530.80
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8530.90
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8531.10 – 8531.80
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8531.90
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8532.10 – 8532.30
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8532.90
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8533.10 – 8533.40
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8533.90
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85.34
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8535.10 – 8536.90
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85.37 – 85.38
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8539.10 – 8539.49
A change to subheadings 8539.10 through 8539.49 from any other subheading, including another subheading within that group.

8539.90
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8540.11 – 8542.90
A 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 – 8543.70
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8543.90
A change to a good of subheading 8543.90 from any other good of that subheading or any other heading.

8544.11 – 8547.90
A change to subheadings 8544.11 through 8547.90 from any other subheading, including another subheading within that group.

8548.10
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8548.90
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SECTION XVII Vehicles, Aircraft, Vessels and Associated Transport Equipment (Chapters 86-89)

Chapter 86
Railway 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 – 86.06
A change to headings 86.01 through 86.06 from any other heading, including another heading within that group.

8607.11 – 8607.99
A 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 – 86.09
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Chapter 87
Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof

87.01 – 87.07
A change to headings 87.01 through 87.07 from any other heading, including another heading within that group.

8708.10 – 8708.99
A 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 – 8709.19
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8709.90
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87.10 – 87.13
A change to headings 87.10 through 87.13 from any other heading, including another heading within that group.

8714.10 – 8715.00
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8716.10 – 8716.80
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8716.90
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Chapter 88
Aircraft, Spacecraft and Parts Thereof

8801.00 – 8802.60
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8803.10 – 8805.29
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Chapter 89
Ships, Boats and Floating Structures

8901.10 – 8902.00
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89.03
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8904.00 – 8905.90
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89.06 – 89.08
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SECTION XVIII Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof (Chapters 90-92)

Chapter 90
Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

9001.10 – 9002.90
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9003.11 – 9003.19
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9003.90
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90.04
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9005.10 – 9005.80
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9005.90
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9006.10 – 9006.69
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9006.91 – 9006.99
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9007.10 – 9007.20
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9007.91
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9007.92
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9008.50
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9008.90
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9010.10 – 9010.60
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9010.90
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9011.10 – 9011.80
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9011.90
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9012.10
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9012.90
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9013.10 – 9013.90
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9014.10 – 9014.80
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9014.90
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9015.10 – 9015.80
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9015.90
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90.16
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9017.10 – 9017.80
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9017.90
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9018.11 – 9022.90
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90.23
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9024.10 – 9024.80
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9024.90
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9025.11 – 9025.80
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9025.90
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9026.10 – 9026.80
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9026.90
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9027.10 – 9027.90
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9028.10 – 9028.30
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9028.90
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9029.10 – 9029.20
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9029.90
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9030.10 – 9030.90
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9031.10 – 9031.41
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9031.49
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9031.80
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9031.90
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9032.10 – 9032.90
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90.33
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Chapter 91
Clocks and Watches and Parts Thereof

91.01 – 91.07
A change to headings 91.01 through 91.07 from any other heading, including another heading within that group.

9108.11 – 9112.90
A change to subheadings 9108.11 through 9112.90 from any other subheading, including another subheading within that group.

91.13 – 91.14
A change to headings 91.13 through 91.14 from any other heading, including another heading within that group.

Chapter 92
Musical Instruments; Parts and Accessories of Such Articles

92.01 – 92.09
A change to headings 92.01 through 92.09 from any other heading, including another heading within that group.

SECTION XIX Arms and Ammunition; Parts and Accessories Thereof (Chapter 93)

Chapter 93
Arms and Ammunition; Parts and Accessories Thereof

93.01 – 93.07
A change to headings 93.01 through 93.07 from any other heading, including another heading within that group.

SECTION XX Miscellaneous Manufactured Articles (Chapters 94-96)

Chapter 94
Furniture; 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 – 9401.80
A change to subheadings 9401.10 through 9401.80 from any subheading outside that group.

9401.90
A change to subheading 9401.90 from any other heading.

9402.10 – 9402.90
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9403.10 – 9403.89
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9403.90
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94.04
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9405.10 – 9405.60
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9405.91 – 9405.99
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94.06
A change to heading 94.06 from any other heading.

Chapter 95
Toys, Games and Sports Requisites; Parts and Accessories Thereof

9503.00 – 9505.90
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9506.11 – 9506.29
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9506.31
A change to subheading 9506.31 from any other subheading, except from subheading 9506.39.

9506.32 – 9506.99
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9507.10 – 9507.30
A change to subheadings 9507.10 through 9507.30 from any other heading.

9507.90
A change to subheading 9507.90 from any other subheading.

95.08
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Chapter 96
Miscellaneous Manufactured Articles

96.01 – 96.05
A change to headings 96.01 through 96.05 from any other heading, including another heading within that group.

9606.10 – 9609.90
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96.10 – 96.12
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9613.10 – 9613.90
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96.14
A change to a good of heading 96.14 from any other good of that heading or any other heading.

9615.11 – 9615.90
A change to subheadings 9615.11 through 9615.90 from any other subheading, including another subheading within that group.

96.16 – 96.18
A change to headings 96.16 through 96.18 from any other heading, including another heading within that group.

96.19
A change to a good of heading 96.19 from any other good of that heading or any other heading.

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

Chapter 97
Works of Art, Collectors’ Pieces and Antiques

9701.10 – 9706.00
A 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.

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