Handbook of Export and Import Commodity Codes

E-4: Canada-Costa Rica Free Trade Agreement (CCRFTA) – Import

• HS Chapter 51 - Wool, fine or coarse animal hair, horsehair yarn and woven fabric
• HS Chapter 52 - Cotton yarns and woven fabrics
• HS Chapter 54 - Man-made filament yarns and woven fabrics
• HS Chapter 55 - Man-made staple fibre yarns and woven fabrics
• HS Chapter 58 - Special woven fabrics, pile, terry and tufted
• HS Chapter 60 - Knitted or crocheted fabrics
• HS Chapter 61 - Articles of apparel, knitted or crocheted
• HS Chapter 62 - Articles of apparel, not knitted or crocheted
• HS Chapter 63 - Other made up textiles
• HS Chapter 94 - Bedding, mattresses, mattress supports, cushions and similar stuffed furnishings

With the implementation of the CCRFTA on November 1, 2002 imports from Costa Rica of apparel, wool, cotton or man-made fibre fabrics and made-up goods, and cotton or man-made fibre spun yarn are eligible for CCRFTA tariff rate reductions up to specified Tariff Preference Levels (TPL). TPLs provide access to the CCRFTA rates of duty to a certain level for goods which do not meet the rules of origin.

Imports from Costa Rica

For apparel goods and textile products as defined in section imported from Costa Rica which are eligible for CCRFTA reductions, the import permit will indicate in the "other terms and conditions" block the equivalent square meter quantity eligible for TPL.  Should the TPL levels be reached, the import permit will indicate "O" for the quantity eligible for TPL.

The CCRFTA duty rate will be levied when the import permit is presented to Canada Customs officials at the port of entry.

Apparel Goods

(1) Apparel goods that

• (a) are both cut or knit to shape and sewn or otherwise assembled in Costa Rica from fabric or yarn produced or obtained outside the free trade area; and
• (b) are not included in another item on the ICL (Import Control List).

(2) In this item,

• "apparel goods" means goods provided for in Chapters 61 and 62 of Schedule I to the Customs Tariff; (vêtements)
• "Canada" has the same meaning as in subsection 2(1) of the Customs Act; (Canada)
• "free-trade area" means the area comprising Canada and Costa Rica; (zone de libre-échange)
• "Costa Rica" has the same meaning as in Part 1 2.(1) of the Customs Tariff; (Costa Rica)

Cotton or Man-made Fibre Yarns

(1) Cotton or man-made fibre yarn that is classified under heading Nos. 52.05 to 52.07 or 55.09 to 55.11 of Schedule I to the Customs Tariff that

• (a) is spun in Costa Rica from fibre classified under heading Nos. 52.01 to 52.03 or 55.01 to 55.07 of Schedule I to the Customs Tariff and produced or obtained outside the free trade area; and
• (b) is not included in another item on the ICL (Import Control List).

(2) In this item,

• "free trade area", "Costa Rica" have the same meaning as in Apparel Goods, above.

Wool, Cotton or Man-made Fibre Fabric and Made-up Textile Goods

(1) Cotton or man-made fibre fabric and cotton or man-made fibre made-up textile goods provided for in Chapters 52 to 55, excluding goods containing 36% or more by weight of wool or fine animal hair and in Chapters 58, 60 and 63 of Schedule I to the Customs Tariff that

• (a) are woven or knit in Costa Rica from yarn produced or obtained outside the free trade area, or knit in Costa Rica from yarn spun in the free trade area from fibre produced or obtained outside the free trade area; and
• (b) are not included in another item on the ICL (Import Control List).

(2) Wool fabric and wool made-up textile goods provided for in Chapters 51 and 52, 54 and 55 including goods containing 36% or more by weight of wool or fine animal hair¹, and Chapters 58, 60 and 63 of Schedule I to the Customs Tariff that

• (a) are woven or knit in Costa Rica from yarn produced or obtained outside the free trade area, or knit in Costa Rica from yarn spun in the free trade area from fibre produced or obtained outside the free trade area, and
• (b) are not included in another item on the ICL (Import Control List).

(3) In this item,

• "free trade area", "Costa Rica" have the same meaning as in Apparel Goods, above.

Goods of Subheading 9404.90

(1) Goods provided for in subheading 9404.90 of Schedule I to the Customs Tariff that

• (a) are finished and cut and sewn or otherwise assembled in Costa Rica from fabrics of subheadings 5208.11 to 5208.29, 5209.11 to 5209.29, 5210.11 to 5210.29, 5211.11 to 5211.29, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11 to 5513.19, 5514.11 to 5514.19, 5516.11, 5516.21, 5516.31, 5516.41 or 5516.91 of Schedule I to the Customs Tariff that are produced or obtained outside the free trade area; and
• (b) are not included in another item on the ICL (Import Control List).

(2) In this item,

• "free trade area", "Costa Rica" have the same meaning as in Apparel Goods, above.