Canada Border Services Agency
Symbol of the Government of Canada

Memorandum D9-1-7

Locator No. 116B

Ottawa, January 30, 1998

SUBJECT

USED OR SECOND-HAND MATTRESSES
AND MATERIALS THEREFROM

This memorandum outlines and explains the provisions of tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff which prohibits importation into Canada of used or second-hand mattresses and materials therefrom.

Legislation

Tariff item No. 9897.00.00 reads:

Used or second-hand mattresses or materials therefrom, other than:

(a) mattresses imported under tariff item Nos. 9806.00.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00, or

(b) materials from used or second-hand mattresses, when imported after having been cleaned and fumigated, in accordance with regulations made by the Minister of National Revenue, accompanied by such certificates as are designated by the Minister of National Revenue;

Regulations

REGULATIONS RESPECTING THE IMPORTATION
OF MATERIALS FROM USED
OR SECOND-HAND MATTRESSES

Short Title

1. These Regulations may be cited as the Used Mattress Materials Regulations.

General

2. Materials from used or second-hand mattresses may be imported only if they

(a) have been cleaned and fumigated; and

(b) are accompanied by a certificate that is signed by the exporter or other person having knowledge of such cleaning and fumigation and

(i) gives complete details of the procedure used to clean and fumigate the materials, and

(ii) contains a statement certifying that that procedure was carried out.


Guidelines and general information

1. While tariff item No. 9897.00.00 prohibits the importation of used or second-hand mattresses into Canada, part (b) of this tariff item provides for the authorization to import materials from used or second-hand mattresses when accompanied by a certificate showing they have been cleaned and fumigated. A letter, or any other document which clearly demonstrates that the above requirements have been met, is acceptable if it is signed by a person having knowledge of the cleaning and fumigating.

2. Section 136 of the Customs Tariff states that the importation into Canada of any goods of tariff item No. 9897.00.00 is prohibited.

3. The attention of importers/owners is drawn to sections 36, 99, 101, 102, and 142 of the Customs Act , respecting abandonment, detention, and exportation of goods which are prohibited by virtue of the provisions of section 136 of the Customs Tariff.


References

ISSUING OFFICE –

Trade Policy and Interpretation

LEGISLATIVE REFERENCES –

Customs Tariff , section 136
Customs Act , sections 36, 99, 101, 102, and 142

HEADQUARTERS FILE –

HS 9897.00

SUPERSEDED MEMORANDA “D” –

D9-1-7, January 1, 1988

OTHER REFERENCES –

N/A