Canada Border Services Agency
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Memorandum D10-14-53

Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff

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Last modified: 2008-03-28

Summary

This memorandum explains the Canada Border Services Agency's administrative policy regarding the tariff classification of belts and belting of Chapters 39, 40 and 59 of the Customs Tariff.

References

Issuing office Tariff Policy Division
Trade Programs Directorate
Admissibility Branch
Headquarters file HS 39, 40, 59
Legislative references Customs Tariff, Chapters 39, 40 and 59
General Rules for the Interpretation of the Harmonized System (PDF, 55KB)
Explanatory Notes to the Harmonized Commodity Description   and Coding System
Other references N/A
Superseded memoranda D N/A