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cusma.4B.900590.c2819

Provision: Subheading 900590 · In force from 2020-07-01 · Applies to: all lanes

Approved in bulk and released by FSRC on 2026-11-10; not yet reviewed rule by rule by a licensed reviewer (see the review note) · Citation: CUSMA Annex 4-B (Global Affairs Canada consolidated text), Annex 4-B, Section B, Chapter 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof, 9005.90; tariff item 9005.90.aa

Review note, as released

Parsed by @origin/rulebook-ingest (Annex 4-B adapter); awaiting licensed review. Effective date not stated per provision on the page; the loader sets it from the reviewer’s explicit --effective-from decision (D-91), never a default. Chapter note: Note 1: For the purposes of this Chapter, the term “printed circuit assembly” means a good consisting of one or more printed circuits of heading 85.34 with one or more active elements assembled thereon, with or without passive elements. For the purposes of this Note, “active elements” means diodes, transistors and similar semiconductor devices, whether or not photosensitive, of heading 85.41 and integrated circuits of heading 85.42 and microassemblies of heading 85.43 or 85.48. Chapter note: Note 2: The origin of the goods of Chapter 90 shall be determined without regard to the origin of any automatic data processing machines or units thereof of heading 84.71, or parts and accessories thereof of heading 84.73, which may be included therewith. Tariff item rule(s) 9005.90.aa carried with the rule for the rest of the subheading (9005.90); each alternative names the goods it applies to (D-106). Grammar elements (D-100): good_description, no_change_rvc, rvc, tariff_item. Edition HS2022 and effective date 2020-07-01 set by FSRC at load (D-91; OPEN-06: the Annex is written against HS 2012 nomenclature; transposition not applied). Approved in bulk on the owner's instruction (FSRC owner (user 480c01a9-b5b3-4a3e-a5d0-223e73975b24), 2026-11-10; D-73).

Edition of the Harmonized System: the product-specific rules of CUSMA Annex 4-B were written against the 2012 edition (HS 2012). This release applies them to codes of today’s tariffs, which follow the 2022 edition (HS 2022), without transposing them (open question OPEN-06). Where a code was created, split or renumbered after 2012, check the rule against the official text.

Plain-language note

—

Official text

EN

9005.90.aa A change to tariff item 9005.90.aa from any other heading, except from heading 90.01 through 90.02. 9005.90 A change to subheading 9005.90 from any other heading; or No required change in tariff classification to subheading 9005.90, provided there is a regional value content of not less than: (a) 60 percent where the transaction value method is used; or (b) 50 percent where the net cost method is used.

FR

Un changement à la sous‑position 9005.90 de toute autre position; ou Aucun changement nécessaire de la classification tarifaire à la sous‑position 9005.90, à la condition que la teneur en valeur régionale ne soit pas inférieure à : a) 60 p. 100 lorsque la méthode de la valeur transactionnelle est utilisée, ou b) 50 p. 100 lorsque la méthode du coût net est utilisée.

ES

Not available in this language

Structured rule

Alternatives (any one suffices)

  1. For goods of tariff item 9005.90.aa (Incorporating goods of heading 90.01 or 90.02) only:
    • Tariff shift from any other heading, except 9001–9002
  2. For any other good of subheading 9005.90 only:
    • Tariff shift from any other heading
  3. For any other good of subheading 9005.90 only:
    • Regional value content of at least 60 % (transaction value) or 50 % (net cost)
JSON
{
  "source": {
    "url": "https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/cusma-aceum/text-texte/04.aspx?lang=eng",
    "sha256": "7e30ee34f87778849e969da6f7c05f8861e45bc0ae454d04ddde39fcd539e1b5",
    "text_en": "9005.90.aa A change to tariff item 9005.90.aa from any other heading, except from heading 90.01 through 90.02. 9005.90 A change to subheading 9005.90 from any other heading; or No required change in tariff classification to subheading 9005.90, provided there is a regional value content of not less than: (a) 60 percent where the transaction value method is used; or (b) 50 percent where the net cost method is used.",
    "text_fr": "Un changement à la sous‑position 9005.90 de toute autre position; ou Aucun changement nécessaire de la classification tarifaire à la sous‑position 9005.90, à la condition que la teneur en valeur régionale ne soit pas inférieure à : a) 60 p. 100 lorsque la méthode de la valeur transactionnelle est utilisée, ou b) 50 p. 100 lorsque la méthode du coût net est utilisée.",
    "citation": "CUSMA Annex 4-B (Global Affairs Canada consolidated text), Annex 4-B, Section B, Chapter 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof, 9005.90; tariff item 9005.90.aa",
    "retrieved_at": "2026-11-02T04:21:43.558Z"
  },
  "rule_id": "cusma.4B.900590.c2819",
  "agreement": "CUSMA",
  "effective": {
    "to": null,
    "from": "2020-07-01"
  },
  "applies_to": {
    "code": "900590",
    "level": "subheading"
  },
  "hs_edition": "HS2022",
  "party_scope": "all",
  "alternatives": [
    {
      "all_of": [
        {
          "tariff_shift": {
            "from": "any_other_heading",
            "except": [
              {
                "to": "9002",
                "from": "9001"
              }
            ]
          }
        }
      ],
      "good_description": "goods of tariff item 9005.90.aa (Incorporating goods of heading 90.01 or 90.02)"
    },
    {
      "all_of": [
        {
          "tariff_shift": {
            "from": "any_other_heading"
          }
        }
      ],
      "good_description": "any other good of subheading 9005.90"
    },
    {
      "all_of": [
        {
          "rvc": {
            "net_cost_min": "50",
            "transaction_value_min": "60"
          }
        }
      ],
      "good_description": "any other good of subheading 9005.90"
    }
  ]
}

Version history

cusma-annex4b-2026-11-r5 v2.1.02026-11-10cusma.4B.900590.c2819added