HS Code 9937.00.00

HS code 9937.00.00 is a Canadian 10-digit tariff item covering Costumes, and parts and accessories thereof, designed or decorated in a manner reflecting a specific ethno-cultural heritage when for the use of an ethno-cultural group that requires the costumes for the public manifestation of its heritage."Goods" does not include goods that are sold or otherwise disposed of within 12 months after importation.For the purpose of this tariff item, upon receipt of an application pursuant to section 88 of this Act, the Minister of Public Safety and Emergency Preparedness shall have regard for the following criteria in deciding whether to recognize a group as an ethno-cultural group: (a) whether the group consists of at least five persons each of whom is at least 18 years of age and is a Canadian citizen or a permanent resident within the meaning of the Immigration Act, 1976; (b) whether the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; and (c) whether the group is supported by, and is a representative of, the ethnic community to which it belongs.. It falls under Chapter 99 — Special import provisions of the Canadian Customs Tariff, within heading 9937 and subheading 9937.00. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.

The MFN (Most Favoured Nation) duty rate for 9937.00.00 is Free. This means no customs duty is charged regardless of the country of origin, though GST/HST and other applicable taxes still apply. 20 preferential trade agreements are available for this code, of which 20 offer duty-free access (for example: Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, General Preferential Tariff, United States Tariff, Mexico Tariff).

Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.