Handbook of Export and Import Commodity Codes

F-3 Canada-United States-Mexico Agreement (CUSMA) - Export

CUSMA TPL NEICS Codes

Exports to the United States or Mexico

With the implementation of CUSMA on July 1, 2020, exports to the USA and Mexico of wool apparel, cotton or man-made fibre apparel, cotton or man-made fibre fabrics and made-up goods, and cotton or man-made fibre spun yarn and metallized yarn are eligible for CUSMA preferential tariff treatment up to specified Tariff Preference Levels (TPL). TPL-eligible goods are not considered originating goods. TPLs provide access to the CUSMA rates of duty to a certain quantity for goods that do not meet the rules of origin provided the exporter obtains a Certificate of Eligibility for these shipments. Without a Certificate, shipments will not receive the CUSMA preferential tariff treatment. This Certificate must be transmitted to the United States or Mexican importer for presentation to U.S. or Mexican Customs officials at the border.

Apparel Goods

Apparel goods means: wool, or cotton or man-made fibre apparel goods provided for in Chapters 61 and 62, and goods classified under heading 96.19 that are of textile material other than wadding, in the List of Tariff Provisions set out in the schedule to the Customs Tariff, that are both cut or knit to shape and sewn or otherwise assembled in Canada from fabric or yarn produced or obtained outside the free trade area;

Fabric and Made-up Goods

Fabric and made-up goods means:

  • Cotton or man-made fibre fabric and cotton or man-made fibre made-up textile goods referred to in Chapters 52 to 55 in the List of Tariff Provisions set out in the schedule to the Customs Tariff — excluding goods containing 36% or more by weight of wool or fine animal hair — and in Chapters 58, 60 and 63 of that schedule, that are woven or knit in Canada from yarn produced or obtained outside the free trade area, or from yarn produced in the free trade area from fibre produced or obtained outside the free trade area, or knit in Canada from yarn spun in the free trade area from fibre produced or obtained outside the free trade area, or
  • Goods under subheading No. 9404.90 in the List of Tariff Provisions set out in the schedule to the Customs Tariff that are finished, cut and sewn or otherwise assembled in Canada from fabrics of subheading Nos. 5208.11 to 5208.29, 5209.11 to 5209.29, 5210.11 to 5210.29, 5211.11 to 5211.20, 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 that schedule that are produced or obtained outside the free trade area;

Spun yarn

Spun yarn means:

  • Cotton or man-made fiber yarns means goods provided for in headings 52.05 through 52.07 or 55.09 through 55.11 in the List of Tariff Provisions set out in the schedule to the Customs Tariff that is spun in Canada from fiber of headings 52.01 through 52.03 or 55.01 through 55.07, produced or obtained outside the free trade area.
  • For the purposes of trade between the United States and Canada, metallized yarn that is classified under subheading 5605.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff that are formed the United States from fibers obtained outside the free trade area.
    • "free trade area" means the area comprising Canada, Mexico and the United States;
    • "Mexico" has the same meaning as in section 2.2 of the Customs Tariff;
    • "United States" has the same meaning as in section 2.1 of the Customs Tariff.