Tariff Classification of Play Seats for Young Children

Please find the revised Memorandum D10-14-68 regarding child seats.

This memorandum updates the Canada Border Services Agency’s (CBSA) policy concerning the tariff classification of infant bouncers, jumpers, rockers and swings under tariff item 9503.00.90 of the Schedule to the Customs Tariff following a decision of the Federal Court of Appeal (FCA) in 2021 FCA 162 (court file No. A-339-19).