Heading 9815

Donations 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.

1 subheadings

Subheadings

1 tariff items

Related Advance Rulings

C-2017-001431

&&These are dogs of various breeds and/or mixed breeds that are donated by animal shelters in the United States to the Alliston & District Humane Society (ADHS)....

HS 9815.00.00.00

C-2017-000348

&&Dogs of various breeds and/or mixed breeds are donated by animal shelters in the United States and Cayman Islands to the Georgian Triangle Humane Society (GTHS)....

HS 9815.00.00.00

Explanatory Notes

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity...

Source: advance_ruling (C-2017-001431)

Chapter 98 Notes (5)

1. 1. The provisions of this Chapter are not subject to the rule of specificity in General Interpretative Rule 3 (a). Goods which are described in any provision of this Chapter are classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met.

2. 2. Goods which may be classified under the provisions of Chapter 99, if also eligible for classification under the provisions of Chapter 98, shall be classified in Chapter 98.

3. 3. For each tariff item of this Chapter, the General Tariff rate is the Most-Favoured-Nation Tariff rate.

4. 4. For the purpose of this Chapter, "duties" means duties or taxes levied or imposed on imported goods under Part 2 of this Act, the Excise Act, 2001 (other than section 54), the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs.

5. 5. Goods entitled to be classified under heading 98.01, 98.02, 98.03, 98.04 (other than tariff item No. 9804.30.00) or 98.05 shall be relieved from all duties, other than the customs duties imposed under Part 2 of this Act with respect to tariff item No. 9804.30.00, notwithstanding the provisions of this or any other Act of Parliament.

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