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HS Code and Harmonized Tariff Schedule of Canada
HS NoSS Description of Goods Unit of Meas.  MFN Tariff Applicable Preferential Tariffs
9815.00.0000Donations of clothing and books for charitable purposes; Donations of any goods by non-residents of Canada to religious, charitable or educational institutions in Canada; Photographs, not exceeding three, sent by friends and not for the purpose of sale.-FreeCCCT, LDCT
9816.00.0000Casual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being advertising matter, tobacco or alcoholic beverages, when the value thereof does not exceed sixty dollars in any one case.-FreeCCCT, LDCT

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