HS Code 9978.00.00
Articles and materials for use in the manufacture of the following: Alternating pressure mattresses;Apparatus and parts thereof of heading 90.22;Clinical thermometers and parts thereof;Incontinent briefs, underpants, panties, napkins (diapers), napkin (diaper) liners and similar sanitary articles, designed to be worn by persons, excluding those of a kind for babies;Instruments, appliances and parts thereof of heading 90.18;Microscopes and parts thereof;Microtomes, including parts or accessories thereof;Operating tables or oscillating beds, and parts thereof;Orthopaedic appliances;Oxygen therapy apparatus;Prepared surgical sutures;Pressure-gradient elastic supports (made to order for an individual in accordance with the written prescription of a registered health professional), canes, and patient lifters and parts thereof, for the use of a person with disabilities or of a public hospital;Sterilizers and parts thereof;X-ray film.
Most Favoured Nation (MFN) Rate
Free
About HS Code 9978.00.00
HS code 9978.00.00 is a Canadian 10-digit tariff item covering Articles and materials for use in the manufacture of the following: Alternating pressure mattresses;Apparatus and parts thereof of heading 90.22;Clinical thermometers and parts thereof;Incontinent briefs, underpants, panties, napkins (diapers), napkin (diaper) liners and similar sanitary articles, designed to be worn by persons, excluding those of a kind for babies;Instruments, appliances and parts thereof of heading 90.18;Microscopes and parts thereof;Microtomes, including parts or accessories thereof;Operating tables or oscillating beds, and parts thereof;Orthopaedic appliances;Oxygen therapy apparatus;Prepared surgical sutures;Pressure-gradient elastic supports (made to order for an individual in accordance with the written prescription of a registered health professional), canes, and patient lifters and parts thereof, for the use of a person with disabilities or of a public hospital;Sterilizers and parts thereof;X-ray film.. It falls under Chapter 99 — Special import provisions of the Canadian Customs Tariff, within heading 9978 and subheading 9978.00. 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 9978.00.00 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.
Example Calculation for 9978.00.00
If you import CAD $10,000 worth of goods classified under HS code 9978.00.00 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (Free) | $0 |
| GST (5%) | $500 |
| Total Landed Cost (approx.) | $10,500 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 9978.00.00
What is HS code 9978.00.00?
HS code 9978.00.00 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "Articles and materials for use in the manufacture of the following: Alternating pressure mattresses;Apparatus and parts thereof of heading 90.22;Clinical thermometers and parts thereof;Incontinent briefs, underpants, panties, napkins (diapers), napkin (diaper) liners and similar sanitary articles, designed to be worn by persons, excluding those of a kind for babies;Instruments, appliances and parts thereof of heading 90.18;Microscopes and parts thereof;Microtomes, including parts or accessories thereof;Operating tables or oscillating beds, and parts thereof;Orthopaedic appliances;Oxygen therapy apparatus;Prepared surgical sutures;Pressure-gradient elastic supports (made to order for an individual in accordance with the written prescription of a registered health professional), canes, and patient lifters and parts thereof, for the use of a person with disabilities or of a public hospital;Sterilizers and parts thereof;X-ray film.". It sits under Chapter 99 (Special import provisions) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 9978.00.00?
Imports classified under HS code 9978.00.00 are duty-free at the MFN (Most Favoured Nation) rate. You still pay GST/HST and other applicable taxes. Use our calculator to see the full landed cost.
Can I import 9978.00.00 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 9978.00.00 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
Does CETA apply to HS code 9978.00.00?
Yes. Imports of HS code 9978.00.00 from the European Union enter Canada duty-free under the Canada-EU Comprehensive Economic and Trade Agreement (CETA) with a valid origin declaration from the EU exporter.
What surtaxes or SIMA duties apply to HS code 9978.00.00?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 9978.00.00. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
Is this the right code for your product?
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Ask the AI chatPreferential Rates by Trade Agreement
20 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CEPT | Canada-EFTA Preferential Tariff | Free |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | Free |
| CHFTA | Canada-Honduras Free Trade Agreement | Free |
| CIAT | Canada-Israel Agreement Tariff | Free |
| CJFTA | Canada-Jordan Free Trade Agreement | Free |
| CKFTA | Canada-Korea Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | Free |
| CT | Chile Tariff | Free |
| CCCT | Commonwealth Caribbean Countries Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | Free |
| CRT | Costa Rica Tariff | Free |
| GPT | General Preferential Tariff | Free |
| IT | Iceland Tariff | Free |
| LDCT | Least Developed Country Tariff | Free |
| MT | Mexico Tariff | Free |
| UAT | Ukraine Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 9978.00.00
Get a complete duty, tax, and fee calculation for HS code 9978.00.00, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 9978.00.00