| Description of Goods |
Apparel samples (excluding samples of footwear, headwear, handwear, belts, ties, scarves, hosiery or other accessories, unless committed by design to form an integral part of the sample) imported for use in the development of sketches or patterns, or in determining the technical elements of manufacturing apparel, by a person in Canada in the business of designing apparel or fabrics and selling apparel, apparel designs, fabrics or fabric designs, on condition that
(a) the importer specifies the use of the apparel sample at the time of reporting the goods under the Customs Act;
(b) the importer develops the sketches or patterns, or determines the technical elements of manufacturing apparel; and
(c) the apparel sample shall not be exchanged, sold or traded in either the wholesale or retail markets in Canada. |
| Applicable Preferential Tariffs |
LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
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