The Canada Border Services Agency (CBSA) placed temporary tariffs on certain upholstered domestic seating from China and Vietnam. This comes in response to determinations of dumping and subsidizing under the Special Import Measures Act (SIMA), subsection 38(1) by the CBSA.
The tariffs are applicable on goods that would fall under the following tariff classification numbers: 9401.40.00.00, 9401.61.10.10, 9401.61.10.90, 9401.71.10.10, and 9401.71.10.90. Note that the tariff classification numbers are for convenience of reference only. Refer to the product definition for authoritative details regarding the subject goods.
The CBSA has stated that provisional duties will now be payable on the subject goods that are released from customs on or after May 5, 2021. Where amounts of dumping and/or subsidy are considered insignificant, the investigations will continue but provisional duties will not be payable.
The CBSA has advised that:
- Motion seating is subject whether upholstered with leather, fabric, or a leather substitute.
- All stationary or motion seating must include a wood or metal frame (including legs), or a combination of both.
- Stationary seating that is upholstered with fabric is excluded from the investigations and SIMA provisional duties.
For further details: