Tariff reference

The tariff in detailCanada's Customs Tariff, number by number

The sections, chapters and interpretive rules published by CBSA, as published.

The tariff in numbers

The tariff
in numbers.

Tariff lines
22,460
Code depth
4 to 10 digits
Rate columns
25
Last updated
January 1, 2026
Sections

Section
by section.

The 21 sections of the Harmonized System, with the legal notes that govern classification inside each one.

Section ILive Animals; Animal ProductsWith notesSection IIVegetable ProductsWith notesSection IIIAnimal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxesSection IVPrepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human bodyWith notesSection VMineral ProductsSection VIProducts of the Chemical or Allied IndustriesWith notesSection VIIPlastics and Articles Thereof; Rubber and Articles ThereofWith notesSection VIIIRaw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut)Section IXWood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and WickerworkSection XPulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles ThereofSection XITextiles and Textile ArticlesWith notesSection XIIFootwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, Seat-sticks, Whips, Riding-crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human HairSection XIIIArticles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and GlasswareSection XIVNatural or Cultured Pearls, Precious or Semi-precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; CoinSection XVBase Metals and Articles of Base MetalWith notesSection XVIMachinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such ArticlesWith notesSection XVIIVehicles, Aircraft, Vessels and Associated Transport EquipmentWith notesSection XVIIIOptical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories ThereofSection XIXArms and Ammunition; Parts and Accessories ThereofSection XXMiscellaneous Manufactured ArticlesSection XXIWorks of Art, Collectors' Pieces and Antiques
Chapters

Chapter
by chapter.

Each chapter opens on its headings and, step by step, on the classification numbers.

Chapter 01Live animalsChapter 02Meat and edible meat offalChapter 03Fish and crustaceans, molluscs and other aquatic invertebratesChapter 04Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or includedChapter 05Products of animal origin, not elsewhere specified or includedChapter 06Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageChapter 07Edible vegetables and certain roots and tubersChapter 08Edible fruit and nuts; peel of citrus fruit or melonsChapter 09Coffee, tea, maté and spicesChapter 10CerealsChapter 11Products of the milling industry; malt; starches; inulin; wheat glutenChapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodderChapter 13Lac; gums, resins and other vegetable saps and extractsChapter 14Vegetable plaiting materials; vegetable products not elsewhere specified or includedChapter 15Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxesChapter 16Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insectsChapter 17Sugars and sugar confectioneryChapter 18Cocoa and cocoa preparationsChapter 19Preparations of cereals, flour, starch or milk; pastrycooks' productsChapter 20Preparations of vegetables, fruit, nuts or other parts of plantsChapter 21Miscellaneous edible preparationsChapter 22Beverages, spirits and vinegarChapter 23Residues and waste from the food industries; prepared animal fodderChapter 24Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human bodyChapter 25Salt; sulphur; earths and stone; plastering materials, lime and cementChapter 26Ores, slag and ashChapter 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxesChapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopesChapter 29Organic chemicalsChapter 30Pharmaceutical productsChapter 31FertilizersChapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inksChapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparationsChapter 34Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plasterChapter 35Albuminoidal substances; modified starches; glues; enzymesChapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsChapter 37Photographic or cinematographic goodsChapter 38Miscellaneous chemical productsChapter 39Plastics and articles thereofChapter 40Rubber and articles thereofChapter 41Raw hides and skins (other than furskins) and leatherChapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)Chapter 43Furskins and artificial fur; manufactures thereofChapter 44Wood and articles of wood; wood charcoalChapter 45Cork and articles of corkChapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkChapter 47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardChapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboardChapter 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plansChapter 50SilkChapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabricChapter 52CottonChapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarnChapter 54Man-made filaments; strip and the like of man-made textile materialsChapter 55Man-made staple fibresChapter 56Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereofChapter 57Carpets and other textile floor coveringsChapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroideryChapter 59Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial useChapter 60Knitted or crocheted fabricsChapter 61Articles of apparel and clothing accessories, knitted or crochetedChapter 62Articles of apparel and clothing accessories, not knitted or crochetedChapter 63Other made up textile articles; sets; worn clothing and worn textile articles; ragsChapter 64Footwear, gaiters and the like; parts of such articlesChapter 65Headgear and parts thereofChapter 66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereofChapter 67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hairChapter 68Articles of stone, plaster, cement, asbestos, mica or similar materialsChapter 69Ceramic productsChapter 70Glass and glasswareChapter 71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coinChapter 72Iron and steelChapter 73Articles of iron or steelChapter 74Copper and articles thereofChapter 75Nickel and articles thereofChapter 76Aluminum and articles thereof
Chapter 77Reserved — no content
Chapter 78Lead and articles thereofChapter 79Zinc and articles thereofChapter 80Tin and articles thereofChapter 81Other base metals; cermets; articles thereofChapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metalChapter 83Miscellaneous articles of base metalChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofChapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesChapter 86Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kindsChapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofChapter 88Aircraft, spacecraft, and parts thereofChapter 89Ships, boats and floating structuresChapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereofChapter 91Clocks and watches and parts thereofChapter 92Musical instruments; parts and accessories of such articlesChapter 93Arms and ammunition; parts and accessories thereofChapter 94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildingsChapter 95Toys, games and sports requisites; parts and accessories thereofChapter 96Miscellaneous manufactured articlesChapter 97Works of art, collectors' pieces and antiquesChapter 98Special classification provisions – non-commercialChapter 99Special classification provisions – commercial
Interpretative rules

The rules
that decide.

The WCO's six General Rules, which apply in order, and any national rules the tariff adds on top of them.

Read the 15 rules
Worth reading

Worth reading
on this tariff.

Canada transaction value method: when the invoice works and when it failsThe invoice is a starting point, never a customs value. Conditions of application, the mandatory adjustments, and the purchaser-in-Canada test.Canada tariff code lookup: read the full 10-digit classification numberThe Canadian number reads in three blocks: international HS, tariff subheading, statistical suffix. What each block decides, and which one carries the rate.