6307.90.50 00 – Shells for use in the manufacture of articles of subheading 9404.90.
“Shells” are articles of textile that are used in the manufacture of articles of subheading 9404.90. The shells, which are sometime called “casings”, are first filled with either feathers, down, wool, silk, or a synthetic fibre and then finished, for example, as duvets, comforters, cushions, or pillows.
The tariff item does not include finished products, such as pillowcases of heading 63.02 or cushion covers (shams) of heading 63.04.
The abatement of duties on imported goods that have suffered damage, deterioration or destruction or a loss in volume or weight (Regulations), importers/owners who are of the opinion that goods have suffered damage, deterioration or destruction from the time of shipment to Canada to the time of release from the Canadian Border Services Agency (CBSA) must:
1 – in the case of perishable goods or brittle goods, provide to the CBSA a written statement from a qualified appraiser, which clearly outlines the extent of the damage, deterioration or destruction. The statement must fully outline the amount or percentage of loss in relation to the value of the goods imported.
2 – in the case of sugar or any saccharine product, which has suffered damage or deterioration from salt water, a test will be conducted by an officer of the Science and Engineering Directorate of the CBSA to provide the certification referred to in-paragraph 3(1)(b)(ii) of the Regulations.
As a Canadian citizen or Permanent Resident returning to Canada, duties and taxes are applicable on all purchases unless you qualify for a personal exemption. Personal exemptions allow you to bring goods of a certain value into the country without paying the regular duties. If you have been outside Canada for:
Less than 24 hours, Personal exemptions do not apply to same-day cross-border shoppers.
HS code 8708.95.90 – An airbag is a vehicle safety device. It is an occupant restraint system consisting of a flexible fabric envelope, or cushion, designed to inflate rapidly during an automobile collision. Its purpose is to cushion occupants during a crash and provide protection to their bodies when they strike interior objects such as the steering wheel or a window.
It should be noted that the other elements of the airbag supplemental restraint system (e.g., sensors, sensor brackets, airbag monitor assembly, and monitor bracket) are classified elsewhere in the Nomenclature, each in their own right. This also includes the wiring assemblies, which connect the airbag module assemblies to the airbag monitor and sensors.
The following HS Tariff codes are exemption to HST at the time of import:8703,8704,8705,8709,8711,8716Taxable non-commercial goods imported into a participating province by a resident of such a province are subject to the HST on importation, ___except___ for motor vehicles required to be registered in a participating province, or a mobile home or floating home that has been used or occupied in Canada by an individual. So when create the B3 Import declaration GST 5% will be calculated. HST should be paid (according the province) when registered with Transport Canada.