The revised D-Memorandum D10-14-55 on “The Tariff Classification of Wood Flooring Products (including Cork)” has been posted on the Canada Border Services Agency (CBSA) website.
The editing revisions made in this memorandum have been made to clarify current policies or procedures and reflect the guidance provided by existing World Customs Organization Compendium Classification Opinions and the Harmonized System Explanatory Notes.
An Appendix has been added with images of sample wood flooring panels.
This memorandum explains the Canada Border Services Agency’s interpretation regarding the tariff classification of certain flooring products under Chapters 44 and 45 of the Customs Tariff.