Removal of Customs Duties on Certain Aluminum Cups

April 9, 2001

9 April 2001

Removal of Customs Duties on Certain Aluminum Cups and Steel Wick Sustainers

The Department of Finance has received a request for the removal of customs duties on certain aluminum cups and steel wick sustainers for use in the manufacture of candles.

The cups (also referred to as "tealight cups") are made of an aluminum alloy of a thickness of 0.075 mm. They range in size (diameter and height) and colour, and are designed to be filled with liquid wax or pressed wax blocks. The bottom of the cup is stamped to hold the wick sustainer. The wick sustainers are made from steel strips of a thickness of 0.22 mm and are coated with tin. The applicant has advised the Department that they have not been successful in sourcing these manufacturing inputs from Canadian producers and have stressed that the duty on these goods makes it difficult to compete in the domestic market with low-cost finished candles imported from off-shore.

The aluminum cups are classified under tariff item No. 7616.99.90 of the Customs Tariff and are subject to a 6.5 per cent MFN duty rate. The steel wick sustainers are classified under tariff item No. 7326.90.90 and are also subject to a 6.5 per cent MFN rate of duty.

Members with an interest in this matter should contact Mr. Dean Steadman by 30 April 2001. His telephone number is 613-947-4508, and his fax number is 613-992-6761.


Topic(s): 
Entry & Payment
Information Source: 
Finance Canada
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