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Memorandum D10-14-55
Tariff Classification of Wood Flooring Products
2008-10-17
This memorandum explains the Canada Border Services Agency's administrative policy regarding the tariff classification of the following wood flooring products under chapters 44 and 45 of the Customs Tariff: plywood and veneer flooring, cork flooring, strip and plank flooring, assembled flooring panels and parquet flooring.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (82 Kb) [help with PDF files]
Last modified:2008-10-17
Summary
This memorandum explains the Canada Border Services Agency's administrative policy regarding the tariff classification of the following wood flooring products under Chapters 44 and 45 of the Customs Tariff: plywood and veneer flooring, cork flooring, strip and plank flooring, assembled flooring panels and parquet flooring.
References
| Issuing office | Tariff Policy Division Trade Programs Directorate Admissibility Branch |
| Headquarters file | HS 4409.10, 4409.20, 4410.30, 4411.19, 4412.23, 4412.29, 4418.30, 4509.90 |
| Legislative references | Customs Tariff, Chapters 44 and 45 General Rules for the Interpretation of the Harmonized System (PDF, 55KB) Explanatory Notes to the Harmonized Commodity Description and Coding System |
| Other references | D10-13-1 |
| Superseded memoranda D | N/A |
