Subheading 9971.00

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods, of heading 89.01; Fishing vessels, factory ships and other vessels for processing or preserving fishery products, of a registered length not exceeding 30.5 m, of heading 89.02; Tugs and pusher craft of heading 89.04; Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks or floating or submersible drilling or production platforms of heading 89.05;All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country.Countries:ChileColombiaCosta RicaCPTPP Country CUKTCA beneficiaryan EU country or other CETA beneficiaryHondurasIcelandIsrael or another CIFTA beneficiaryJordanKoreaLiechtensteinMexicoNorwayPanamaPeruSwitzerlandUnited StatesNote 1:The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland-Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.

1 tariff line items