Memorandum D10-14-68 - Tariff Classification of Play Seats for Young Children

October 5, 2022

Please find the revised Memorandum D10-14-68 regarding child seats.

This memorandum updates the Canada Border Services Agency’s (CBSA) policy concerning the tariff classification of infant bouncers, jumpers, rockers and swings under tariff item 9503.00.90 of the Schedule to the Customs Tariff following a decision of the Federal Court of Appeal (FCA) in 2021 FCA 162 (court file No. A-339-19).

Mémorandum D10-14-68 - Classement tarifaire des sièges de jeu pour jeunes enfants

Le présent mémorandum vise à mettre à jour la politique de l’Agence des services frontaliers du Canada (ASFC) concernant le classement tarifaire des sièges sauteurs, sautoirs, berceaux et balançoires pour enfants en bas âge dans le numéro tarifaire 9503.00.90 de l’annexe du Tarif des douanes à la suite d’une décision de la Cour d’appel fédérale (CAF) 2021 CAF 162 (numéro du dossier de la cour : A-339-19).

https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-68-fra.html

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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