| 8802.60 | | Other aircraft (for example, helicopters, airplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | | | |
| 8802.60.10 | 00 | Other aircraft (for example, helicopters, airplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles - Satellites | NMB | 6.5% | CCCT, LDCT |
| 8802.60.90 | 00 | Other aircraft (for example, helicopters, airplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles - Other | NMB | Free | CCCT, LDCT |
| 8804.00.10 | 00 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. - Parachutes (including dirigible parachutes) and rotochutes | NMB | 15.5% | CCCT, LDCT |
| 8804.00.20 | 00 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. - Parts and accessories for parachutes (including dirigible parachutes) and rotochutes | - | 3% | CCCT, LDCT |
| 8804.00.30 | 00 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. - Paragliders; parts thereof and accessories thereto | - | Free | CCCT, LDCT |
| 8901.10.10 | 00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m | NMB | 25% | CCCT, LDCT |
| 8901.20.10 | 00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m | NMB | 25% | CCCT, LDCT |
| 8901.90.91 | 00 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Other: - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m | NMB | 25% | CCCT, LDCT |
| 8902.00 | | Fishing vessels; factory ships and other vessels for processing or preserving fishery products. | | | |
| 8902.00.10 | 00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length not exceeding 30.5 m | NMB | 25% | CCCT, LDCT |
| 8902.00.20 | 00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length exceeding 30.5 m | NMB | Free | CCCT, LDCT |
| 8903.91.00 | 11 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length not exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 12 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 21 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length not exceeding 4 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 24 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 11 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length not exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 12 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 22 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 4 m but not exceeding 6.5 m | NMB | 9.5% | CCCT, LDCT |
| 8903.91.00 | 23 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 6.5 m but not exceeding 9.2 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 21 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jet driven, designed to be operated in a sitting, standing or kneeling position | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 11 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Outboard motorboats, metal, of a length not exceeding 5 m | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 12 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Outboard motorboats, metal, of a length exceeding 5 m | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 13 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Outboard motorboats, of reinforced plastics, of a length not exceeding 5 m | NMB | 9.5% | CCCT, LDCT |
| 8903.99.90 | 14 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Outboard motorboats, of reinforced plastics, of a length exceeding 5 m | NMB | 9.5% | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: 845190
