This memorandum outlines the CBSA’s interpretation of the expression “to be employed in a noxious atmosphere” throughout the Customs Tariff.
This memorandum has been updated as a result of Canadian International Trade Tribunal (CITT) decisions on the classification of rubber medical examination gloves, which confirm the requirements of conditional relief of the specified tariff items.
Memorandum D10-15-26, Goods to be employed in a noxious atmosphere