Lawyer / Barrister / Solicitor
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:
| 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 |
| 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 |
|
| 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 |
| 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 |
|
| Textile gloves that are not knitted or crocheted | 6216.00.00.10 work |
| 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 |
|
| Other garments, knitted or crocheted |
|
| 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 |
|
| 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 |
|
| Other garments |
|
| 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 |
| 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 |
|
| 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 |
|
| Other disinfectant preparations put up in forms or packings for retail sale such as rubs and wipes impregnated with alcohol or other disinfectants |
|
| Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces H2O2 put up as cleaning solutions for surfaces or apparatus |
|
| 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 |
|
| Medical, surgical or laboratory sterilisers Function by steam or boiling water |
|
| 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).) |
|
| 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 |
|
| 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 |
| Product name | Tariff Classification |
|---|---|
| Nonwovens, whether or not impregnated, coated, covered or laminated, Of man-made filaments |
|
| Nonwovens, whether or not impregnated, coated, covered or laminated, Of other textile materials |
|
| Floor-cloths, dish-cloths, dusters and similar cleaning cloths |
|
| 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) |
|
| 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 |
|
| Intubation kits | 9018.90.90.85 Parts and accessories of other electro-medical instruments or appliances |
| 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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