Information Requirements for Textiles and Textile Products
Memorandum D10-17-15

Ottawa, July 7, 2014

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In Brief

The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.

1. This memorandum outlines the commodity information required in order to classify textiles and textile products in the Customs Tariff. Only the information needed to classify imported goods is required.

2. Importers and agents are encouraged to provide as much of the required information as is available with the release or accounting document packages to facilitate review by the Canada Border Services Agency (CBSA). Officers will ask for this information during the tariff classification review process if it is not included in the release or accounting documents.

3. The provision of commodity information as described in this memorandum is in addition to any certificates or other documents that the CBSA requires. Some tariff items have reduced or free rates of duty that include conditional relief requirements. To meet provisions for these tariff items, the textiles and textile products must have particular characteristics or uses. This information should be provided at the time of entry and be available on request by the CBSA. The benefits of tariff items specifying eligibility criteria may not be claimed if the information is not available.

4. The CBSA may review tariff classification during a post-audit verification. A verification can take place within four years after the date of entry. Accordingly, it is recommended that importers retain representative samples of imported goods to substantiate the classification of those goods. This is especially recommended for tariff items that have reduced or free rates of duty.

Guidelines and General Information

General information requirements for all textile commodities

1. Separate descriptions are required for shipments containing more than one type of commodity.

2. A full description is required for all textile and textile products. This includes the:

Information required for certain textiles and textile products

3. These requirements include:

Additional Information

4. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification.

5. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237.

References

Issuing office:
Trade and Anti-dumping Programs Directorate
Headquarters file:
4500-6
Legislative references:
Customs Tariff
Other references:
D11-11-3
Superseded memorandum D:
D10-17-15 dated April 28, 2005
Date modified: