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cusma.4B.940539.c3011

Provision: Subheading 940539 · 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, 9405.10-9405.40

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 9405.10-9405.40 (OPEN-14). The rule names HS 2012 code(s) 9405.10, 9405.40 that the current nomenclature does not have; materials of the same heading go to review (OPEN-06). Grammar elements (D-100): review_materials. 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 9405.10 through 9405.40 from any subheading outside that group.

FR

Un changement aux sous‑positions 9405.10 à 9405.40 de toute autre sous‑position à l’extérieur de ce groupe.

ES

Not available in this language

Structured rule

Alternatives (any one suffices)

    • Tariff shift from any other subheading, from outside 940510–940540 only; materials of 9405 are reviewed by a person: excepted if they are “a good of the group 9405.10 through 9405.40 as the Annex names it (HS 2012); 9405.10 is not in the current nomenclature”; materials of 9405 are reviewed by a person: excepted if they are “a good of the group 9405.10 through 9405.40 as the Annex names it (HS 2012); 9405.40 is not in the current nomenclature”
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 9405.10 through 9405.40 from any subheading outside that group.",
    "text_fr": "Un changement aux sous‑positions 9405.10 à 9405.40 de toute autre sous‑position à l’extérieur de ce groupe.",
    "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, 9405.10-9405.40",
    "retrieved_at": "2026-11-02T04:21:43.558Z"
  },
  "rule_id": "cusma.4B.940539.c3011",
  "agreement": "CUSMA",
  "effective": {
    "to": null,
    "from": "2020-07-01"
  },
  "applies_to": {
    "code": "940539",
    "level": "subheading"
  },
  "hs_edition": "HS2022",
  "party_scope": "all",
  "alternatives": [
    {
      "all_of": [
        {
          "tariff_shift": {
            "from": "any_other_subheading",
            "outside_range": {
              "to": "940540",
              "from": "940510"
            },
            "review_materials": [
              {
                "text": "a good of the group 9405.10 through 9405.40 as the Annex names it (HS 2012); 9405.10 is not in the current nomenclature",
                "codes": [
                  "9405"
                ],
                "effect": "excepted"
              },
              {
                "text": "a good of the group 9405.10 through 9405.40 as the Annex names it (HS 2012); 9405.40 is not in the current nomenclature",
                "codes": [
                  "9405"
                ],
                "effect": "excepted"
              }
            ]
          }
        }
      ]
    }
  ]
}

Version history

cusma-annex4b-2026-11-r5 v2.1.02026-11-10cusma.4B.940539.c3011added