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cusma.4B.940161.c2984

Provision: Subheading 940161 · 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 94 Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-Plates and the Like; Prefabricated Buildings, 9401.10-9401.80

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. Expanded from range 9401.10-9401.80 (OPEN-14). Footnote: If the good is for use in a vehicle of Chapter 87, the provisions of the Appendix to this Annex apply. The rule names HS 2012 code(s) 9401.90 that the current nomenclature does not have; materials of the same heading go to review (OPEN-06). Grammar elements (D-100): also_from, review_materials, rvc. 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

A change to subheading 9401.10 through 9401.80 from any other chapter; or A change to subheading 9401.10 through 9401.80 from subheading 9401.90, whether or not there is also a change from any other chapter, 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 aux sous‑positions 9401.10 à 9401.80 de tout autre chapitre; ou Un changement aux sous‑positions 9401.10 à 9401.80 de la sous‑position 9401.90, qu’il y ait ou non également un changement de tout autre chapitre, 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)

    • Tariff shift from any other chapter
    • Tariff shift from any other chapter, or from 940190 within the good’s own classification; materials of 9401 are reviewed by a person: admitted if they are “a good the Annex classifies in subheading 9401.90 (HS 2012); that code is not in the current nomenclature”
    • 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": "A change to subheading 9401.10 through 9401.80 from any other chapter; or A change to subheading 9401.10 through 9401.80 from subheading 9401.90, whether or not there is also a change from any other chapter, 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 aux sous‑positions 9401.10 à 9401.80 de tout autre chapitre; ou Un changement aux sous‑positions 9401.10 à 9401.80 de la sous‑position 9401.90, qu’il y ait ou non également un changement de tout autre chapitre, 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 94 Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-Plates and the Like; Prefabricated Buildings, 9401.10-9401.80",
    "retrieved_at": "2026-11-02T04:21:43.558Z"
  },
  "rule_id": "cusma.4B.940161.c2984",
  "agreement": "CUSMA",
  "effective": {
    "to": null,
    "from": "2020-07-01"
  },
  "applies_to": {
    "code": "940161",
    "level": "subheading"
  },
  "hs_edition": "HS2022",
  "party_scope": "all",
  "alternatives": [
    {
      "all_of": [
        {
          "tariff_shift": {
            "from": "any_other_chapter"
          }
        }
      ]
    },
    {
      "all_of": [
        {
          "tariff_shift": {
            "from": "any_other_chapter",
            "also_from": [
              "940190"
            ],
            "review_materials": [
              {
                "text": "a good the Annex classifies in subheading 9401.90 (HS 2012); that code is not in the current nomenclature",
                "codes": [
                  "9401"
                ],
                "effect": "admitted"
              }
            ]
          }
        },
        {
          "rvc": {
            "net_cost_min": "50",
            "transaction_value_min": "60"
          }
        }
      ]
    }
  ],
  "appendix_note": "If the good is for use in a vehicle of Chapter 87, the provisions of the Appendix to this Annex apply."
}

Version history

cusma-annex4b-2026-11-r5 v2.1.02026-11-10cusma.4B.940161.c2984added