Sign inGet started

← Open Rulebook

cusma.4B.940490.c3005

Provision: Subheading 940490 · 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, 9404.90

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. 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 9404.90 from any other chapter, except from heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08 or 55.12 through 55.16.

FR

Un changement à la sous‑position 9404.90 de tout autre chapitre, sauf des positions 50.07, 51.11 à 51.13, 52.08 à 52.12, 53.10 à 53.11, 54.07 à 54.08 ou 55.12 à 55.16.

ES

Not available in this language

Structured rule

Alternatives (any one suffices)

    • Tariff shift from any other chapter, except 5007, 5111–5113, 5208–5212, 5310–5311, 5407–5408, 5512–5516
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 9404.90 from any other chapter, except from heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08 or 55.12 through 55.16.",
    "text_fr": "Un changement à la sous‑position 9404.90 de tout autre chapitre, sauf des positions 50.07, 51.11 à 51.13, 52.08 à 52.12, 53.10 à 53.11, 54.07 à 54.08 ou 55.12 à 55.16.",
    "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, 9404.90",
    "retrieved_at": "2026-11-02T04:21:43.558Z"
  },
  "rule_id": "cusma.4B.940490.c3005",
  "agreement": "CUSMA",
  "effective": {
    "to": null,
    "from": "2020-07-01"
  },
  "applies_to": {
    "code": "940490",
    "level": "subheading"
  },
  "hs_edition": "HS2022",
  "party_scope": "all",
  "alternatives": [
    {
      "all_of": [
        {
          "tariff_shift": {
            "from": "any_other_chapter",
            "except": [
              "5007",
              {
                "to": "5113",
                "from": "5111"
              },
              {
                "to": "5212",
                "from": "5208"
              },
              {
                "to": "5311",
                "from": "5310"
              },
              {
                "to": "5408",
                "from": "5407"
              },
              {
                "to": "5516",
                "from": "5512"
              }
            ]
          }
        }
      ]
    }
  ]
}

Version history

cusma-annex4b-2026-11-r5 v2.1.02026-11-10cusma.4B.940490.c3005added