Importing commercial goods into Canada - 2. Classifying your goods

2. Classifying your goods

Once you are sure that the goods may be imported, you will need to determine the correct tariff classification number. These numbers along with the goods country of origin are used to determine the rate of duty you must pay when importing.

Most trading countries, including Canada, the United States, China and India, use the Harmonized System (HS) as the basis of their classifications systems. The first six digits are a common identifier across all countries using the HS for that particular good. The following four are unique to Canada and used to establish the duty rates and for statistical purposes.

Example:

9506.11.10.90
Complete Tariff Classification Number
9506
Heading - International
9506.11
Sub-heading - International
9506.11.90
Tariff item - Canadian
9506.11.90.10
Statistical suffix - Canadian

Tariff classification numbers can be determined by:

For more information on the general rules and guidelines involved in classifying goods in the Customs Tariff refer to Memorandum D10-13-1, Classification of Goods. More information on the importance of properly classifying your goods can be found at, Harmonized System Compliance.

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