Description of Goods |
The following handicraft goods, originating in a country entitled to the benefits of the General Preferential Tariff, having forms or representing any national, territorial or religious symbols of the
geographical region where produced, having acquired their essential
characteristics by the handiwork of individual craftspeople using tools
held by hand or tools not powered by machines other than those
powered by hand or foot, being non-utilitarian and not copies or
imitations of handicraft goods of any country other than the country in
which they originate, and not produced in large quantities by
sophisticated tools or by moulding:
Puppets, musical instruments (other than guitars, viols,
harpsichords or copies of antique instruments), gourds and
calabashes, incense burners, retablos, fans, screens, lacquer ware,
hand-carved picture frames, hand-carved figurines of animals, and
religious symbols and statuettes, composed wholly or in chief part
by value of wood, if not more than their primary shape is attained by
mechanically powered tools or machines;
Ornaments, mirrors and figurines, composed wholly or in chief part
by value of bread dough;
Hookahs, nargiles, candelabra and incense burners, composed wholly or in chief part by value of clay;
Figurines, fans, hats, musical instruments, toys, sitkas,
greeting cards and wall hangings, composed wholly or in chief part
by weight of vegetable fibres or vegetable materials other than linen,
cotton or corn husks;
Figurines, masks, baskets and artistic cut-outs, composed
wholly or in chief part by value of paper or papier maché;
Puppets, bellows, pouffes, bottle cases, and wine or water
bottles and jugs, composed wholly or in chief part by value of hide
or of leather that has not been finished beyond tanning other than by
individual craftspeople;
Figurines, costume jewellery, beads, belts, hair pins,
buttons, lamp bases and key holders, composed wholly or in chief
part by value of coconut shell;
Musical instruments, chimes, combs, fans, costume
jewellery, beads, belts, hair pins, wall and table decorations, buttons,
lamp bases and key holders, composed wholly or in chief part by
value of mother of pearl, horn, shell including tortoiseshell, or
coral;
Hookahs, nargiles, musical instruments, bells, gongs,
incense burners, masks, adzes, mattocks, finger and keyhole plates,
door handles and locks, hinges and latches, samovars, kukris and
machetes, composed wholly or in chief part by value of base metals,
if not more than their primary shape is attained by mechanically
powered tools or machines;
Bracelets, nargiles and hookahs, composed wholly or in
chief part by value of glass;
Fabrics decorated with crewel embroidery, hand-woven
semi-finished wall hangings on back strap looms, reverse hand-sewn appliqué wall hangings, and dhurries, composed wholly or in chief
part by weight of wool or cotton;
Lanterns, composed wholly or in chief part by value of
stone.
Under this Act, the Governor in Council may amend the list of
goods in this tariff item.
Goods may be classified under this tariff item on production of a
certificate in duplicate in the prescribed form with the information
required to be provided with the form, and signed by a
representative of the government of the country of origin or any
other authorized person in the country of origin recognized by the
Minister of National Revenue as competent for that purpose. |