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D10-14-56, Tariff Classification of Metal Frame Gazebos
The following has been updated and is available on the CBSA website:
Memorandum D10-14-56, Tariff Classification of Metal Frame Gazebos
http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html
This memorandum explains the Canada Border Services Agency’s administrative policy regarding the tariff classification of metal frame gazebos.
This memorandum has been updated to reflect CITT decision AP-2012-057, which distinguishes between a gazebo and a pre-fabricated building of heading 94.06.