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Customs Tariff - Schedule Xxi - 1 CUSTOMS TARIFF - SCHEDULE XXI - 1 Section XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES Issued January 1, 2013 CUSTOMS TARIFF - SCHEDULE 99 - i Chapter 99 SPECIAL CLASSIFICATION PROVISIONS - COMMERCIAL Notes. 1. The provisions of this Chapter are not subject to the rule of specificity in General Interpretative Rule 3 (a). 2. Goods which may be classified under the provisions of Chapter 99, if also eligible for classification under the provisions of Chapter 98, shall be classified in Chapter 98. 3. Goods may be classified under a tariff item in this Chapter and be entitled to the Most-Favoured-Nation Tariff or a preferential tariff rate of customs duty under this Chapter that applies to those goods according to the tariff treatment applicable to their country of origin only after classification under a tariff item in Chapters 1 to 97 has been determined and the conditions of any Chapter 99 provision and any applicable regulations or orders in relation thereto have been met. 4. The words and expressions used in this Chapter have the same meaning as in Chapters 1 to 97. Issued January 1, 2013 99 - 1 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 9901.00.00 Articles and materials for use in the manufacture or repair of the Free CCCT, LDCT, GPT, UST, following to be employed in commercial fishing or the commercial MT, MUST, CIAT, CT, harvesting of marine plants: CRT, IT, NT, SLT, PT, COLT, JT: Free Artificial bait; Carapace measures; Cordage, fishing lines (including marlines), rope and twine, of a circumference not exceeding 38 mm; Devices for keeping nets open; Fish hooks; Fishing nets and netting; Jiggers; Line floats; Lobster traps; Lures; Marker buoys of any material excluding wood; Net floats; Scallop drag nets; Spat collectors and collector holders; Swivels. 9903.00.00 Articles and materials that enter into the cost of manufacture or repair Free CCCT, LDCT, GPT, UST, of the following, and articles for use in the following: MT, MUST, CIAT, CT, Agricultural or horticultural elevators or conveyors; CRT, IT, NT, SLT, PT, Agricultural or horticultural machinery for soil preparation or COLT, JT: Free cultivation, including domestic rotary tillers and lawn or sports-ground rollers, and pneumatic tires and inner tubes for use therewith; Agricultural or horticultural machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; Agricultural or horticultural machines of heading 84.33, not including mowers for lawns, parks or sports-grounds, and pneumatic tires and inner tubes for use therewith; Agricultural or horticultural machines of heading 84.36; Agricultural or horticultural mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders, parts thereof and pneumatic tires and inner tubes for use therewith; Air heaters and parts thereof, for orchards; Apparatus for sterilizing bulbs; Apparatus for the destruction of predatory animals by the discharge of poisonous cartridges, and poisonous cartridges therefor; Automatic bale stacking wagons, grain carts and silage wagons, and parts thereof; Automatic explosive bird-scaring devices and twin-shot cartridges therefore; Binder or baler twine of polyethylene, polypropylene, sisal or other textile fibres of the genus Agave; Carbon dioxide generators and parts thereof, to be employed in controlling the atmosphere in greenhouses or in storage plants for fresh fruit or fresh vegetables; Centrifuges for testing butterfat, milk or cream; Clippers for animals and for use on the farm; Combination excavating and transporting scrapers for use on the farm, and pneumatic tires and inner tubes for use therewith; Issued January 1, 2013 99 - 2 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 9903.00.00 Combination machinery for bagging or boxing and weighing, or Continued machinery for filling, for use with fresh fruit or vegetables; Cream separators; Egg cooling cabinets and furniture therefor; Electrical bird-scaring devices which produce sounds simulating natural alarm cries of birds, not including recorders or reproducers using magnetic tape; Fanning mills; Farm or logging wagons or sleds; Forage boxes for self-loading or self-unloading trailers and semi- trailers for agricultural purposes; Front-end loader attachments or snow-blowers for tractors, for use on the farm; Fuel tanks, engines, generators, electric accumulators, switchboards and panels, and parts thereof, all for generating electricity for agricultural or horticultural purposes; Generating sets for use on the farm for farm purposes only; Grain or hay dryers; Grain roasters; Gravity discharge boxes for farm wagons; Header or swather transporters and parts thereof; Hitches and couplings for use on the farm; Hydraulic hoists for unloading vehicles, for use on the farm; Instruments, appliances and machines designed for measuring the moisture content of agricultural produce; Levellers for use on the farm and pneumatic tires and inner tubes for use therewith; Machinery for bunching or tying cut flowers, vegetables or nursery stock; Machinery for filling bottles, for use in the beverage industry; Machinery for packing fresh fruit or vegetables from the dumper, feed table, bin or hopper stage to the box or bag closing stage; Machinery for power filling, for use in the dairy industry; Milk coolers and furniture therefor; Milking machines; Plucking, scalding, washing, singeing or eviscerating machinery to be employed in the preparation of poultry; Post hole diggers; Pressure testing apparatus for determining the maturity of fruit; Pruning shears or hooks; Spraying lorries (spraying trucks) for spreading dry or liquid fertilizer or sludge for agricultural use, and pneumatic tires and inner tubes for use therewith; Sprinkle or trickle irrigation systems and parts thereof, for use on the farm or in greenhouses; Steel stanchions for confining livestock either in pens or individually; Traction ditching machines (not being ploughs) and buckets, shovels, grabs, grips, pneumatic tires and inner tubes for use therewith; Tractors powered by an internal combustion engine, not including tractors of the type used on railway station platforms, road tractors for semi-trailers or tractors of a kind for hauling logs (log skidders), and buckets, shovels, grabs, grips, bulldozer or angledozer blades, scarifiers, pneumatic tires and inner tubes for use therewith and for use on the farm; chassis fitted with engines therefor, cabs therefor, and parts and Issued January 1, 2013 99 - 3 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 9903.00.00 accessories thereof, other than bumpers and bumper parts, safety seat Continued belts and suspension shock-absorbers; Windmills. 9904.00.00 Kosher goods of heading 22.04 or 22.05 that originate in Israel or N/A CIAT: Free another CIFTA beneficiary. 9905.00.00 The following Passover products for use during the Passover Free CCCT, LDCT, GPT, UST, holiday and so marked, imported during the period beginning two MT, MUST, CIAT, CT, months before the eve of the first day of that holiday and ending on CRT, PT, COLT, JT: Free the last day of the holiday: Cake mix, pancake mix and baked goods; Canned fish and fish products other than pickled herring; Canned fruits and vegetables; Chocolates, candy and gum (excluding fruit jelly candy and jelly rings, chocolate-covered jellies, chocolate-covered marshmallows, and chocolate-covered orange peels); Dried apples; Grapeseed oil; Jam; Jelly powders and puddings; Juices (except apple juice) and juice blends (not containing apple juice); Matzo and matzo products; Margarine of tariff item No. 1517.10.10, not exceeding 50,000 kg each Passover holiday; Olives; Potato chips; Salad dressings and ketchup; Soups (including borsch) and gravies; Tomato ketchup, paste, purée and sauce; Vegetable shortening; and Vinegar. Under this Act, the Governor in Council may amend the above list of products. 9906.00.00 Foodstuffs and other consumable goods, other than alcoholic Free CCCT, LDCT, GPT, UST, beverages and tobacco products, imported for exclusive use in carrying MT, MUST, CIAT, CT, out field studies by an expedition conducted or sponsored by a CRT, IT, NT, SLT, PT, scientific or cultural organization, an institution of learning or a foreign COLT, JT: Free government, the participants in which are non-residents of Canada and the conductees or sponsors of which have undertaken to make available to the Government of Canada all information obtained in Canada as a result of the expedition's field studies. 9908.00.00 Utility vehicles of heading 87.03 and lorries (trucks) or shuttle cars of Free CCCT, LDCT, GPT, UST, heading 87.04, for use underground in mining or in developing mineral MT, MUST, CIAT, CT, deposits; CRT, IT, NT, SLT, PT, Articles (excluding tires and inner tubes) for use in the foregoing COLT, JT: Free equipment, or for use in loading machinery for loading coal or for loading minerals directly from the working face of a mine, or for use in extracting machinery for extracting minerals directly from the working face of a mine. Issued January 1, 2013 99 - 4 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 9909.00.00 Well logging machinery or apparatus and seismic instruments, and parts Free CCCT, LDCT, GPT, UST, thereof, to be employed in the
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