Canada Border Services Agency
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Memorandum D10-14-29

Tariff Classification of Gloves

2009-10-09

  1. This memorandum explains the Canada Border Services Agency's administrative policy regarding the tariff classification of gloves.
  2. This memorandum has been updated from its original publication to reflect changes in the Customs Tariff legislation, and the Harmonized System Explanatory Notes. In addition, changes have been made to clarify the administrative policy outlined in some paragraphs of the memorandum.

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

Full Document: PDF (88.5 Kb) [help with PDF files]
Last modified: 2009-10-09

Summary

This memorandum explains the Canada Border Services Agency’s administrative policy regarding the tariff classification of gloves.

References

Issuing office Tariff Policy Division Trade Programs Directorate Admissibility Branch
Headquarters file N/A
Legislative references Customs Tariff
General Rules for the Interpretation of the Harmonized System (PDF, 55KB)
Explanatory Notes to the Harmonized Commodity Description and Coding System; Section and Chapter Notes: Notes 1(h) and (ij) to Section XI, Note 11 to Section XI, Note 2(p) to Chapter 39, Note 2(a) to Chapter 40, Note 3 to Chapter 56, Note 1 to Chapter 59, Note 2 to Chapter 59, Note 4 to Chapter 59, Note 1(u) to Chapter 95
Other references D10-15-23
Superseded memoranda D D10-14-29, May 9, 2000