D10-15-29, Tariff Classification of suitcases, travelling bags, backpack (rucksacks) and handbags of Heading 42.02

October 3, 2019

This memorandum outlines the Canada Border Services Agency’s (CBSA) interpretative policy with respect to the tariff classification of suitcases, travelling bags, backpacks (rucksacks) as travel goods of heading 42.02. It also serves to clarify the CBSA interpretation of handbags of subheading 4202.2X.

In Brief
The CBSA will be updating the content of Memorandum D10-15-29 in response to a decision by the Canadian International Trade Tribunal on the tariff classification of suitcases, travelling bags, backpack (rucksacks) and handbags of Heading 42.02.

The Canadian International Trade Tribunal (CITT) decision that CBSA is waiting for is Appeal No. AP 2018-048, scheduled to be heard on December 17th.

Topic(s)

Acts & Regulations

Information source

Canada Border Services Agency (CBSA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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