9979.00.00-Goods specifically designed to alleviate the specific

2026 Canada Customs Tariff and excise; Imports; Exports; chapter-by-chapter (January 1, 2026)

HTS Code	9979.00.00
Description of Goods	Goods specifically designed to alleviate the specific effects of a disability, and articles and materials for use in such goods.
Unit of Meas
MFN Tariff	Free
General Tariff	35%
Applicable Preferential Tariffs	CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free

Related Information

Section XXI:	Works of art, collectors' pieces and antiques
Chapter 99	- Special classification provisions – commercial

Prev:9978.00.00 Articles and materials for use in the manufacture of the following: 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.

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Next:9982.00.00 Defence supplies, as defined in the Defence Production Act, covered by a contract, the total value of which is $250,000 or more, certified by the Minister of Public Works and Government Services that the goods supplied under the contract are defence supplies; Articles and materials, imported by persons carrying on business in Canada whom the Canadian Commercial Corporation verifies as having been awarded contracts or sub-contracts under defence production and development sharing arrangements between the Governments of Canada and the United States, for use in the development or production of goods, or for incorporation into goods, all for agencies of the Government of the United States in connection with such contracts or sub-contracts.

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