D Memoranda
D10 - Tariff Classification – Commodities

Note: Memoranda marked "Non-CBSA" may contain outdated information.

Number Date
D10-0-1 2020-11-20 Classification of Parts and Accessories in the Customs Tariff
D10-0-2 2015-09-24 Punctuation in the Customs Tariff
D10-2-3 2006-06-12 Non-CBSA
Tariff Classification, Sampling, and Testing of Raw Sugar
D10-13-1 2015-01-15 Classification of Goods
D10-13-2 2014-03-28 Administrative Policy – Tariff Interpretation of "Functional Units"
D10-13-3 Revised
Interpretation of the Term “Open Vessel” in Tariff Items 8901.90.10, 8906.90.11 and 8906.90.19
D10-14-2 2014-10-28 Cancelled
D10-14-3 2014-01-20 Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables
D10-14-4 2014-03-03 Classification of Juice and Juice Concentrates in Heading 20.09
D10-14-8 1991-08-23 Non-CBSA
Abbreviations Used by the Forest Products Industry
D10-14-15 2014-04-23 Museum and Other Exhibit Articles (Tariff Item No. 9818.00.00)
D10-14-18 2014-03-03 Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables
D10-14-21 2014-04-23 Tariff Classification of Motorboats With Outboard Motors, Inboard-outboard Engines, and Inboard Engines
D10-14-22 2014-05-12 Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading 8708.29
D10-14-23 2014-05-13 Tariff Classification of Inflators, Modules of Airbags, and Airbags
D10-14-24 2014-05-09 Tariff Classification of Non-commercial Snowmobile, Utility, or Boat Trailers
D10-14-25 2014-07-02 Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers
D10-14-26 2014-05-09 Tariff Classification of Fire Fighting Vehicles
D10-14-27 2019-07-02 Tariff Classification of Front-mount Mowers
D10-14-28 2014-01-17 Bath Preparations, Shower Gels, and Other Preparations for Use in Washing the Skin
D10-14-29 2020-05-20 Tariff Classification of Gloves
D10-14-30 2014-05-27 Tariff Classification of Medicaments Including Natural Health Products
D10-14-31 2014-05-13 Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39
D10-14-32 2015-08-20 Tariff Classification of Pizza Kits
D10-14-33 2014-04-24 Tariff Classification of Limestone of a Kind Used in Animal Feed
D10-14-35 2004-12-15 The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings
D10-14-36 Under review
Tariff Classification Policy on Ratchet Drives
D10-14-37 2015-06-18 Determining the Composition of Uppers of Footwear
D10-14-38 2014-03-03 Tariff Classification of a Piece of Furniture Imported Unassembled or Disassembled
D10-14-39 2015-05-28 Canadian Diamonds Exported and Returned
D10-14-40 2015-11-02 Unserviceable Vehicle Parts for Remanufacturing
D10-14-41 2014-05-02 Tariff Classification and Quantity Measurement of Wood in the Rough
D10-14-42 2014-07-02 Tariff Classification of Automotive Brackets
D10-14-43 2014-04-02 Tariff Classification of Filters, Parts Thereof and Filter Media
D10-14-44 2014-06-19 Tariff Classification of Wheels and Rims for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers
D10-14-45 2015-11-02 Tariff Classification of Kit Cars
D10-14-46 2014-06-24 Tariff Classification of "Hybrid" Motor Vehicles
D10-14-48 2014-07-04 Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving Lives
D10-14-50 2014-10-31 Tariff Classification of Goods Eligible for the Benefits of Tariff Item 9927.00.00
D10-14-51 2020-08-28 Tariff Classification Policy: Tariff Item 9948.00.00
D10-14-52 Under Review
Tariff Classification of Deactivated and Replica Firearms and Firearm Reproductions
D10-14-53 2014-05-05 Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff
D10-14-54 Revised
Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10
D10-14-55 Under review
Tariff Classification of Wood Flooring Products
D10-14-56 2014-05-09 Tariff Classification of Metal Frame Gazebos
D10-14-58 2014-03-03 Tariff Classification of Furniture Sets
D10-14-59 2016-01-06 Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such Fabric
D10-14-60 2014-05-09 Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90
D10-14-61 2016-04-06 Tariff Item No. 9937.00.00 and the Recognition of an Ethno-cultural Group
D10-14-62 2015-11-12 Tariff Classification of Costumes
D10-14-63 2013-07-04 Tariff Classification of Live Chicks of the Species Gallus Domesticus
D10-14-64 2015-03-12 Tariff Classification of Goods Using Bluetooth® Technology
D10-14-65 2015-08-27 Tariff Classification of Decoy Calls
D10-14-66 2015-08-27 Tariff Classification of Certain Printed Flags and Banners
D10-14-67 2015-08-27 Tariff Classification of Porcelain or China Versus Other Ceramics
D10-14-68 2016-07-02 Tariff Classification of Bouncers, Jumpers, Rockers and Swings (Child Seats) Under Tariff Item 9401.71.10 or Tariff Item 9401.80.10
D10-14-69 2017-04-25 Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00
D10-15-1 2014-01-17 Administrative Policy – Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02
D10-15-3 2014-07-08 Tariff Classification and Certification Procedures for Visual and Auditory Materials of an Educational, Scientific, and Cultural Character
D10-15-11 2017-06-23 Sports Goods of Tariff Item 9984.00.00
D10-15-12 2015-08-27 Interpretation of Tariff Item No. 9986.00.00 – Religious Articles
D10-15-13 2014-05-09 Handicrafts
D10-15-15 2014-10-28 Interpretation of Tariff Item No. 9959.00.00
D10-15-16 2014-05-12 Interpretation of Tariff Items 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91 and 8708.99.91
D10-15-18 2017-03-01 Tariff Items 9967.00.00 and 9968.00.00
D10-15-19 2014-05-27 Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00
D10-15-20 2014-11-27 Interpretation of Tariff Item No. 9966.00.00
D10-15-21 2015-11-02 Interpretation of Tariff Item 9958.00.00
D10-15-22 2014-06-24 Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00
D10-15-23 2014-07-07 Cancelled
D10-15-24 Under review
Tariff Item No. 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities
D10-15-25 2014-06-24 Interpretation of the Word Uniforms for the Purpose of Classification Number 5112.19.00.10
D10-15-26 Under Review
Goods to be employed in a Noxious Atmosphere
D10-15-27 Revised
Tariff Classification of safety headgear of subheading 6506.10
D10-15-28 2018-03-14 Tariff Classification of footwear, covering the ankle
D10-15-29 2019-09-27 Tariff Classification of suitcases, travelling bags, backpack (rucksacks) and handbags of heading 42.02
D10-15-30 Revised
"Furniture for domestic purposes"
D10-15-31 New
Tariff Classification of car seat covers
D10-17-15 2014-07-07 Information Requirements for Textiles and Textile Products
D10-17-38 2015-05-13 Administrative Policy – Tariff Classification of Marble and Granite Blocks and Slabs
D10-17-39 2014-06-24 Interpretative Policy – Tariff Classification of Metal Ores and Concentrates
D10-17-40 2015-06-09 Tariff Classification of Woven Chenille Fabrics
D10-17-41 2015-01-15 Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds
D10-18-1 2016-08-12 Tariff Rate Quotas
In Brief + page 4
D10-18-6 2019-02-19 First-come, First-served Agricultural Tariff Rate Quotas
D10-18-7 New
Importation of certain dairy products and the Import Control List (ICL)
D10-18-8 New
Importation of certain poultry and egg products and the Import Control List (ICL)
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