This memorandum outlines and explains the Canada Border Services Agency’s classification of car seat covers.
In Brief
This memorandum outlines the Canada Border Services Agency’s (CBSA) administrative policy regarding the tariff classification of car seat covers.
Throughout this Memorandum a reference to car includes a reference to vehicles of headings 87.01 to 87.05.
This Memorandum is available in its entirety on the Canada Border Services Agency website.