Please find below the links to the new Memorandum D10-14-54, Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10. This memorandum explains the Canada Border Services Agency’s policy concerning the tariff classification of certain racing shells (canoes and kayaks) under tariff item 8903.99.10 of the Customs Tariff.
- The revisions made in this memorandum reflect a change to broaden the scope of racing events involving racing shells.
- D10-14-49, Tariff Classification of Racing Shells Under Tariff Item 8903.99.10, has been incorporated into this memorandum.
https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-54-eng.html