Subheading 9937.00

Costumes, and parts and accessories thereof, designed or decorated in a manner reflecting a specific ethno-cultural heritage when for the use of an ethno-cultural group that requires the costumes for the public manifestation of its heritage."Goods" does not include goods that are sold or otherwise disposed of within 12 months after importation.For the purpose of this tariff item, upon receipt of an application pursuant to section 88 of this Act, the Minister of Public Safety and Emergency Preparedness shall have regard for the following criteria in deciding whether to recognize a group as an ethno-cultural group: (a) whether the group consists of at least five persons each of whom is at least 18 years of age and is a Canadian citizen or a permanent resident within the meaning of the Immigration Act, 1976; (b) whether the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; and (c) whether the group is supported by, and is a representative of, the ethnic community to which it belongs.

1 tariff line items