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Canada has published important information about the tariff classification of COVID-19 PPE

Source: Canada US
Link: Canada has published important information about the tariff classification of COVID-19 PPE

On March 30, 2020, the Canada Border Services Agency (“CBSA”) published Customs Notice 20-12 “COVID-19: Tariff Classification and Other Information to Import Medical Supplies”. This is welcomed and I for one am very proud of the CBSA for releasing this information – THANK YOU!

In this extremely helpful Customs Notice, the CBSA provides their suggested tariff classifications for many personal protective equipment (“PPE”) items and medical supplies needed to fight COVID-19.  The CBSA also tells importers to value imports of PPE based on the price paid (if the goods re purchased) or the value of similar goods (if the goods are donated). Importers can use this guidance to avoid significant penalties for using the incorrect tariff classification. Please give this information to exporters and customs brokers.

The CBSA sets out the following charts of tariff classification information:

Diagnostic Test Kits
Product name Tariff Classification
Diagnostic reagents based on immunological reactions 3002.15.00.00 Immunological products, put up in measured doses or in forms or packings for retail sale
Diagnostic reagents based on polymerase chain reaction (PCR) nucleic acid test 3822.00.00.20 Diagnostic reagents
Face and eye protection
Product name Tariff Classification
Plastic face shields (covering more than the eye area) 3926.20.10.00 Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere
Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable face-masks made of non-woven textiles
  • 6307.90.10.00 Respirators, NIOSH approved or equivalent, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere
  • 6307.90.99.20 Face-masks
Protective spectacles and goggles 9004.90.10.00
Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shields 9020.00.00.00
Gloves
Product name Tariff Classification
Plastics (disposable) gloves 3926.20.10.00 Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere; to be employed in clean rooms
Disposable gloves 3926.20.91.00 – Other
Surgical rubber gloves 4015.11.00.00 Surgical
Other rubber gloves 4015.19.10.00 Protective gloves to be employed with protective suits in a noxious atmosphere
Other rubber gloves, mitts 4015.19.90.00
Knitted or crocheted gloves which have been impregnated or covered with plastics or rubber
  • 6116.10.00.10 with plastics
  • 6116.10.00.20 with rubber
Textile gloves that are not knitted or crocheted 6216.00.00.10 work
Protective Garments and the Like
Product name Tariff Classification
Protective garments made from plastic sheeting 3926.20.10.00 Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere
Other articles of apparel and clothing accessories 3926.20.94.00 of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt, containing woven fabrics of more than 50% by weight of silk
Other articles of apparel and clothing accessories 3926.20.95.00 of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt
Other articles of apparel and clothing accessories 3926.20.99.90 including gloves, mittens and mitts
Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07
  • 6113.00.10.00 Protective suits, to be employed in a noxious atmosphere
  • 6113.00.90.00 Other
Other garments, knitted or crocheted
  • 6114.20.00.00 Of cotton
  • 6114.30.00.00 Of man-made fibres
  • 6114.90.00.00 Of other textile materials
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories 6117.90.10.00 Of protective suits, to be employed in a noxious atmosphere
Protective garments for surgical/medical use made up of felt or nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02 or 56.03). This includes spun-bonded garments
  • 6210.10.10.00 Protective suits, to be employed in a noxious atmosphere
  • 6210.10.90.00 Other
Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07).

Actual classification will depend on type of garment and if for males or females.

Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 – Other women’s or girls’ garments

  • 6210.40.10.00 Protective suits, to be employed in a noxious atmosphere
  • 6210.40.90.00 Other
  • 6210.50.10.00 Protective suits, to be employed in a noxious atmosphere
  • 6210.50.90.00 Other
Other garments
  • 6211.32.00.10 Coveralls (men’s or boys’ – of cotton)
  • 6211.33.00.10 Coveralls (men’s or boys’ – Of man-made fibres)
  • 6211.39.90.00 Other (men’s or boys’ Of other textile materials)
  • 6211.42.00.00 Of cotton (women’s or girls’)
  • 6211.43.90.00 Other Of man-made fibres (women’s or girls’)
  • 6211.49.99.00 Other of other textile materials (women’s or girls)
Other made up clothing accessories; parts of garments or of clothing accessories 6217.10.00.00 Accessories
Disposable hair nets 6505.00.10.00 Hair-nets
Disinfectants/Sterilization products
Product name Tariff Classification
Alcohol solution – Undenatured, containing by volume 80% or more ethyl alcohol 2207.10.00.90 Other
Alcohol solution – Undenatured, 75% ethyl alcohol 2208.90.29.00 Other
Hydrogen peroxide in bulk

Bulk H2O2 whether or not with solidified with urea

  • 2847.00.00.10 Not solidified with urea
  • 2847.00.00.20 Solidified with urea (urea hydrogen peroxide)
Hydrogen peroxide presented as a medicament

H2O2 put up for internal or external use as a medicine, including as an antiseptic for the skin. Only covered here if in measured doses or in forms or packings for retail sale (including directly to hospitals) for such use.

3004.90.00.69 Other anti-infective agents
Hand sanitizer

A liquid or gel generally used to decrease infectious agents on the hands, alcohol-based type

  • 3808.94.10.90 if in packages <1.36 kg
  • 3808.94.20.90 if in bulk or in packages >1.36 kg
Other disinfectant preparations put up in forms or packings for retail sale such as rubs and wipes impregnated with alcohol or other disinfectants
  • 3808.94.10.90 if in packages <1.36 kg
  • 3808.94.20.90 if in bulk or in packages >1.36 kg
Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces

H2O2 put up as cleaning solutions for surfaces or apparatus

  • 3808.94.10.90 if in packages <1.36kg
  • 3808.94.20.90 if in bulk or in packages >1.36 kg
Other chemical disinfectants put up in forms or packings for retail sale as disinfectants or as disinfectant preparations, containing alcohol, benzalkonium chloride solution or peroxyacids, or other disinfectants
  • 3808.94.10.90 if in packages <1.36 kg
  • 3808.94.20.90 if in bulk or in packages >1.36 kg
Medical, surgical or laboratory sterilisers Function by steam or boiling water
  • 8419.20.00.10 Medical or surgical sterilizers
  • 8419.20.00.20 Laboratory sterilizers
Medical devices
Product name Tariff Classification
Patient monitoring devices – Electro-diagnostic apparatus

Electrical or electronic equipment for the observation of a disease, condition or one or several medical parameters over time. This includes such devices as pulse oximeters or bedside monitoring stations used for continuous monitoring of various vital signs.

(Note: this does not include devices more specifically covered elsewhere e.g. electro-cardiographs (9018.11) or electronic thermometers (9025.19).)

  • 9018.19.10.10 Complete patient monitoring systems, incorporating component modules for monitoring such functions as temperature, blood pressure and pulse
  • 9018.19.10.90 Other patient monitoring systems
  • 9018.19.90.10 Apparatus for functional exploratory examination
  • 9018.19.90.90 Other
Defibrillators 9018.90.10.00
Printed circuit assemblies for the goods of tariff item No. 9018.90.10 9018.90.20.00
Extracorporeal membrane oxygenation (ECMO)

Provides prolonged cardiac and respiratory support by removing blood from the person’s body and artificially removing the carbon dioxide and oxygenating red blood cells

9018.90.90.54 Other electro-medical therapeutic instruments and appliances
Medical ventilators (artificial respiration apparatus)

Provides mechanical ventilation by moving breathable air into and out of the lungs

9019.20.00.00
Other oxygen therapy apparatus including oxygen tents

As well as complete oxygen therapy apparatus, this subheading also covers recognisable parts of such systems

9019.20.00.00
Computed tomography (CT) scanners

Uses a rotating X-ray machine to image thin slices of the body to diagnose diseases such as pneumonia

9022.12.00.00 Computed tomography apparatus
Instruments used in clinical laboratories for In Vitro Diagnosis
  • 9027.80.00.10 Mass spectrometers
  • 9027.80.00.20 Chemical analysis instruments and apparatus
  • 9027.80.00.30 Physical analysis instruments and apparatus
  • 9027.80.00.90 Other
Thermometers
Product name Tariff Classification
Liquid filled thermometer for direct reading – Includes standard “Mercury-in-glass” clinical thermometer 9025.11.10.00 Clinical thermometers
Other thermometers

For example, digital thermometers, or infrared thermometers for placing on the forehead

9025.19.00.11 Clinical thermometers
Wipes
Product name Tariff Classification
Nonwovens, whether or not impregnated, coated, covered or laminated, Of man-made filaments
  • 5603.11.00.00 Weighing not more than 25 g/m²
  • 5603.12.00.00 Weighing more than 25 g/m² but not more than 70 g/m²
  • 5603.13.00.20 Weighing more than 70 g/m² but not more than 150 g/m² Of polypropylene
  • 5603.13.00.90 Weighing more than 70 g/m² but not more than 150 g/m² Other
  • 5603.14.00.00 Weighing more than 150 g/m²
Nonwovens, whether or not impregnated, coated, covered or laminated, Of other textile materials
  • 5603.91.00.00 Weighing not more than 25 g/m²
  • 5603.92.00.00 Weighing more than 25 g/m² but not more than 70 g/m²
  • 5603.93.00.00 Weighing more than 70 g/m² but not more than 150 g/m²
  • 5603.94.00.10 Weighing more than 150 g/m², Other
Floor-cloths, dish-cloths, dusters and similar cleaning cloths
  • 6307.10.10.00 Industrial shop towels, hemmed, of a width of 43 cm or more but not exceeding 56 cm and a length of 43 cm or more but not exceeding 61 cm, of unbleached woven fabrics solely of cotton or of cotton and man-made fibres, measuring per single yarn 420 decitex to 1,000 decitex and having not less than 78 yarns but not more than 133 yarns per 10 cm in the warp and not less than 78 yarns but not more than 137 yarns per 10 cm in the weft, of a weight of 135 g/m² or more but not exceeding 203 g/m²
  • 6307.10.90.00 Other
Medical Consumables
Product name Tariff Classification
Wadding, gauze, bandages, cotton sticks and similar articles impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical use 3005.90.00.20 Coated or impregnated with pharmaceutical substances
Paper bed sheets 4818.90.00.00 Other
Other made up articles of textile (swabs)
  • 6307.90.93.00 Of cotton or other vegetable textile fibres, except solely of jute
  • 6307.90.99.90 Of other textile materials
Syringes, with or without needles 9018.31.00.00
Tubular metal needles and needles for sutures 9018.32.00.00
Other needles, catheters, cannulae and the like
  • 9018.39.00.10 Bougies, catheters, drains and sondes, parts and accessories thereof
  • 9018.39.00.90 Other
Intubation kits 9018.90.90.85 Parts and accessories of other electro-medical instruments or appliances
Other Products
Product name Tariff Classification
Castile soap 3401.11.10.00
Other [soap in bars] 3401.11.90.00
Liquid [soap in other forms] 3401.20.90.10
Other [soap in other forms] 3401.20.90.90
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 3401.30.00.00
Sacks and bags (including cones), Of polymers of ethylene, Other 3923.21.90.90
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. 4803.00.00.00
Toilet paper 4818.10.00.00
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, Other 4818.90.00.00

For more information about items that are not listed above or valuation, please contact Cyndee Todgham Cherniak at 416-307-4168 or cyndee@lexsage.com.

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