| 9814.00.00 | 92 | Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.For the purpose of this tariff item:(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.
- Other: - Goods of Sections V to X | - | | |
| 94.01 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | | | |
| 9401.10.00 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of a kind used for aircraft | - | Free | CCCT, LDCT |
| 9401.20.00 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of a kind used for motor vehicles | - | 6% | CCCT, LDCT |
| 9401.20.00 | 10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of a kind used for motor vehicles - For buses, coaches or streetcars | - | 6% | CCCT, LDCT |
| 9401.20.00 | 90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of a kind used for motor vehicles - Other | - | 6% | CCCT, LDCT |
| 9401.30 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment | | | |
| 9401.61 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with wooden frames: - Upholstered | | | |
| 9401.30.10 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - For domestic purposes | - | 8% | CCCT, LDCT |
| 9401.30.10 | 10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - For domestic purposes - Of metal | - | 8% | CCCT, LDCT |
| 9401.30.10 | 90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - For domestic purposes - Other | - | 8% | CCCT, LDCT |
| 9401.30.90 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - Other | - | Free | CCCT, LDCT |
| 9401.30.90 | 10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - Other - Of metal | - | Free | CCCT, LDCT |
| 9401.30.90 | 90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - Other - Other | - | Free | CCCT, LDCT |
| 9401.40.00 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats other than garden seats or camping equipment, convertible into beds | - | 9.5% | CCCT, LDCT |
| 9401.51 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Of bamboo or rattan | | | |
| 9401.51.10 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Of bamboo or rattan - Unfinished and unassembled, for use in the manufacture of furniture of bamboo or rattan | - | Free | CCCT, LDCT |
| 9401.51.90 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Of bamboo or rattan - Other | - | 9.5% | CCCT, LDCT |
| 9401.59 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Other | | | |
| 9401.59.10 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Other - Unfinished and unassembled, for use in the manufacture of furniture of bamboo or rattan | - | Free | CCCT, LDCT |
| 9401.59.90 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of cane, osier, bamboo or similar materials: - Other - Other | - | 9.5% | CCCT, LDCT |
| 9401.61.10 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with wooden frames: - Upholstered - For domestic purposes | - | 9.5% | CCCT, LDCT |
| 9401.61.10 | 10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with wooden frames: - Upholstered - For domestic purposes - Chairs | - | 9.5% | CCCT, LDCT |
| 9401.61.10 | 90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with wooden frames: - Upholstered - For domestic purposes - Other | - | 9.5% | CCCT, LDCT |
| 9401.61.90 | 00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with wooden frames: - Upholstered - Other | - | Free | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: aircraft+parts
