This memorandum has been revised to more fully reflect the Canada Border Services Agency’s administration of tariff item 9986.00.00.

Tariff item 9986.00.00:
Religious statues, statuettes, medals, crosses, figures, plaques or ancestral shrines, and communion sets, oil stocks, crosiers, benitiers, sprinklers, incensers, incense boats, baptismal shells or fonts, scapulars, chapelets, rosaries, Scroll sets, Chanuka candlesticks, Kiddush sets, Mezuzah boxes, Havdalah sets or Seder plates;
Parts of all the foregoing.

This Memorandum is available in its entirety on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html