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United States Surtax Remission Order (2025) (SOR/2025-122)

Regulations are current to 2026-01-19 and last amended on 2025-12-11. Previous Versions

SCHEDULE 4(Section 4.2 and paragraph 5(a.1))

Goods

Column 1Column 2Column 3Column 4
ItemBusiness NumberTariff Classification NumberGoodsConditions
1100326198NP00044407.14.00Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, untreated structural timbers of hem-fir (Western hemlock) (Tsuga heterophylla) and fir (Abies spp.)
4407.19.00Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, untreated structural timbers of other coniferous species
21008506350813.50.00Mixed nuts, in shell, consisting of almonds, walnuts, hazelnuts, and pecans
2008.19.90
  • (a) Pecans, blanched, dried, roasted, and glazed;

  • (b) Walnuts, small pieces, blanched, dried, and glazed, of a size of 5/16 inch or less

3101569663RM00021006.30.00.91Semi-milled or wholly milled long grain white rice, whether or not polished or glazed
4101803575RM00014012.90.90.30Tire treadsImported for sale to company with business number 122644537
5101928125RM0802.99.00Raw pecans, chopped
6101963361RM00014409.29.10Unfinished solid white oak wood boards, either quarter sawn or live sawn, with tongue and groove edges, with plank widths of at least 4 inches but not exceeding 10 inches, for further processing into custom-finished wood flooring
4409.29.90Unfinished solid Hickory (Carya ovata) wood boards, live sawn, with tongue and groove edges, plank widths of at least 4 inches but not exceeding 6 inches, for further processing into custom-finished wood flooring
7103609160RM00014202.92.90Holster of molded plastic with or without a spare cartridge for handheld conducted energy devices
6211.33.00Training suit made up of hook and loop panels, designed for use with handheld conducted energy device training cartridges that deploy hook-and-loop fastener darts
8517.62.00
  • (a) Six bay dock for handheld conducted energy devices;

  • (b) Single bay dock for handheld conducted energy devices

9304.00.90Handheld conducted energy devices
9306.30.90Cartridges for handheld conducted energy devices formed from plastic, containing metal probes connected to 25 inches wires that are deployed by a compressed nitrogen charge
8104275359RT00014819.10.00Corrugated packaging and raw materials used for further processing into specific packaging
9104671094RT00078307.10.00Imported for sale to company with business number 872894332
8418.50.10Imported for sale to company with business number 872894332
8419.81.00.20Imported for sale to company with business number 872894332
8419.81.00.90Imported for sale to company with business number 872894332
9403.20.00.99Imported for sale to company with business number 872894332
10104813662RM00011006.30.00Semi-milled or wholly milled rice, whether or not polished or glazed, of the following types:
  • (a) sweet rice;

  • (b) long grain rice;

  • (c) white parboiled rice

11105604938RM00018418.50.10Imported for sale to company with business number 872894332
12121054431RM00018516.50.00Imported for sale to company with business number 872894332
9403.20.00.20Imported for sale to company with business number 872894332
13121478390RC00014823.69.00.90Custom paperboard trays
14122463953RM00018418.69.90Imported for sale to company with business number 872894332
8419.81.00.90Imported for sale to company with business number 872894332
151225745853925.90.00.20Polymer matrix of high-density polyethylene netting, of specification ASTM D-638, with 0.100 inch thick strands and 0.150 inch spacing between strands, of a roll length of at least 100 feet but not exceeding 150 feet, of a roll width of at least 12 inches but not exceeding 60 inchesImported for sale to the Ontario Ministry of Transportation (MTO)
16128522992BN00018309.90.00Can lids
17133405829RP00011701.14.00Organic light brown sugar
1701.99.90.30Finely milled organic cane sugar, blended with organic starch
1703.10.90
  • (a) Organic molasses;

  • (b) Organic light molasses;

  • (c) Fancy molasses

18133586628RM00018309.90.00Stoppers, caps and lids of base metal
19140851943RC00034408.90.00Veneer sheets, of conifers, of a thickness of 1.6 mm or 2.1 mm
20143460764RM00014407.11.00.23Green and dry wood, sawn boards, of white pine, of grade stained, clear, premium, or select, of a width of at least 3 feet but not exceeding 10 feet, of a length of at least 4 feet but not exceeding 16 feet
21718866494RP00013918.90.10Ethylene vinyl acetate/polyethylene (EVA/PE) foam sheet, with a thickness of 6 mm, with a width of 40 inches and length of 80 inches, with high-performance pressure-sensitive adhesive (PSA 9077) coating
22731056107RT00018806.23.00Unmanned aircraft, for remote-controlled flight only, with maximum take-off weight at least 7 kg but not exceeding 25 kgGoods imported to fulfill contract CW2384495
23770095529RM00018418.69.90Imported for sale to company with business number 872894332
247768532859506.91.00.90Articles and equipment for general physical exercise
25802556332RM00014819.20.00Non-corrugated cardboard boxes with pre-printed graphic design
26805038247RT00014408.90.00Green wood, veneer, of red alder, white oak, douglas fir, or douglas fir VG, of a width of at least 5.5 feet but not exceeding 12 feet, of a length of at least 86 feet but not exceeding 144 feet, of premium slicing grade
27810199612RM00011806.90.90.19Chocolate chips of the following types:
  • (a) 53% dark chocolate;

  • (b) milk chocolate;

  • (c) butter scotch flavoured;

  • (d) semi-sweet;

  • (e) caramel flavored

Imported for sale to company with business number 137466199 RT0001 or 122235922RT0001
28824659155RM00011302.19.00.90Konjac flour, of grade G4
29825387335RT00010805.10.00Fresh oranges
0805.40.00Fresh grapefruit
0805.50.00Fresh lemons and limes
308276225494407.91.00.11Green and dry wood, sawn boards, of red oak, of grade 3A, of a thickness of 1 inch, of a width of at least 4 inches but not exceeding 30 inches, of a length of at least 4 feet but not exceeding 16 feet
4407.91.00.91Green and dry wood (sawn boards) of white oak, of grade 1C of a thickness of 1 inch (4/4), with a width of at least 4 inches but not exceeding 30 inches, with a length of at least 4 feet but not exceeding 16 feet
4407.99.00Green and dry wood (sawn boards) of hickory or walnut, of grade 1C, with a thickness of 1 inch (4/4), with a width of at least 4 inches but not exceeding 30 inches, with a length of 4 feet but not exceeding 16 feet
4411.13.00.90Medium-density fiberboard, of a thickness of at least 5 mm but not exceeding 9 mm, of a width of at least 4 feet but not exceeding 16 feet, of a length of at least 4 feet but not exceeding 30 feet
31833044035RC00010805.10.00.10Oranges (Valencia variety), maximum size 110 mm, minimum size 60 mm
0805.22.00Clementines (Corsica variety), certified organic, maximum size 70 mm, minimum size 45 mm
0805.40.00.10Pink grapefruit, maximum size 110 mm, minimum size 70 mm
0805.50.00Lemons (Eureka variety) and limes (Latifolia variety), certified organic, with a maximum size 110 mm for lemons and 70 mm for limes, and a minimum size of 55 mm of lemons and 45 mm for limes
32843741349MC00024407.91.00Wood of oak rough sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, kiln dried, of a length of at least 8 feet but not exceeding 16 feet, of nominal sizes 4/4 (1 inch), 5/4 (1.25 inches), 6/4 (1.5 inches) and 8/4 (2 inches)
4407.93.00Wood of maple rough sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, kiln dried, of a length of at least 8 feet but not exceeding 16 feet, of nominal sizes 4/4 (1 inch), 5/4 (1.25 inches), 6/4 (1.5 inches) and 8/4 (2 inches)
4407.97.00Wood of poplar and aspen rough sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, kiln dried, of a length of at least 8 feet but not exceeding 16 feet, of nominal sizes 4/4 (1 inch), 5/4 (1.25 inches), 6/4 (1.5 inches) and 8/4 (2 inches)
4407.99.00Wood rough sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, kiln dried, of a length of at least 8 feet but not exceeding 16 feet, of nominal sizes 4/4 (1 inch), 5/4 (1.25 inches), 6/4 (1.5 inches) and 8/4 (2 inches)
33844690347RM00016307.90.99.90First aid tourniquet, one-handed application, consisting of a textile strap with a windlass (plastic or aluminum) or ratcheting self-locking mechanismFrom March 4, 2025 to July 31, 2025, for imports for sale to York Region Community and Health Services. or from March 4 to April 30, 2026, for imports for sale to Government of Saskatchewan
34849922893RT00011006.30.00Semi-milled or wholly milled rice, whether or not polished or glazed
35858245772RM00018419.81.00.90Imported for sale to company with business number 872894332
36864676531RM00018419.81.00Imported for sale to company with business number 872894332
8516.72.90Imported for sale to company with business number 872894332
3787965143RM00011902.19.23.30Unprepared pasta of the following types:
  • (a) 1.125 inch heavy wall elbow;

  • (b) 1.15 inch mafalda;

  • (c) 1.25 inch ribbons;

  • (d) 1.25 inch penne rigate;

  • (e) 1/2 cut cavatappi;

  • (f) mini rigatoni;

  • (g) 1.5 inch rotini

38891093452RM00013924.10.00Imported for sale to company with business number 872894332
9403.70.90Imported for sale to company with business number 872894332
39891577132RT0010207.14.91Boneless or bone in frozen chicken cuts and offal
1602.32.93Frozen cooked or processed chicken parts, bone in or boneless
40892695016RC00018418.69.90.70Refrigeration condensing units
41893039321RM00013923.21.90.90Printed polyethylene bags with a bottom gusset, butterfly vents and laser perforation
4819.20.00.90Cartons, boxes and cases, folding, of non-corrugated paper or paperboard
42893736447RC00031006.30.00Non-aromatic rice varieties of either long or medium grain, without additives
438946341123925.10.00.00Imported for sale to company with business number 887258960
8418.69.90.40Imported for sale to company with business number 887258960
8516.10.90Imported for sale to company with business number 887258960
44896297645RM00013925.10.00Agricultural water tanks, of medium-density polyethylene with UV inhibitors, with translucent walls for level visibility and US gallon indicators, designed for liquids with a specific gravity of up to 1.7 relative to water at 4°C, equipped with polymer baffles for fluid control, with molded-in legs and band locators for tie-down, of a capacity of 3250 US gallons, 3750 US gallons or 4250 US gallons
45898667639RM00018202.31.00
  • (a) Circular, scalloped, saw blades for high-speed circular saws, with a heat-traded steel body, with an outside diameter of 10 inches, rated for operating speeds up to 5,000 rpm;

  • (b) Reinforced abrasive cut-off wheel for high-speed circular saws, with an outside diameter of 14 inches, rated for operating speeds up to 5,000 rpm

8205.59.90Snap to connect release forks, deburring blades, swivel sockets and hose pusher bars of chrome‑plated high‑carbon steel, for hydraulic service
8207.20.00Two‑piece collet sets of hardened alloy‑steel cages, for positive-stop crimping tools, designed for nominal diameters of at least 1/4 inch but not exceeding 2 inches, with precision spacer rings
8207.30.00.20Heavy‑duty collets and spacer rings of hardened high-alloy steel, for four‑wire spiral hoses and fittings, of sizes rated for crimp forces achieving at least 35 mm but not exceeding 42 mm, rated for operating crimp pressures of approximately 62 MPa
8207.30.00.90 Ancillary crimp tooling including die rings, adapters, storage cages, pusher blocks, used in hydraulic crimping operations, of through‑hardened high‑alloy tool steel
8208.20.00Circular cutting media for hydraulic‑hose preparations, with 7 inch or 14 inch diameter blades and reinforced cut‑off wheels, high‑speed‑steel bodies with hollow‑ground, scalloped teeth or bonded‑abrasive rims, and 25.4 mm arbor hole, compatible with industrial hose-cutting saws
9403.20.00.99Powder‑coated mild‑steel storage for crimp tooling and hose assembly components, with a 15‑drawer die‑ring cabinet with foam indexing and single‑door hose‑component cabinet, supplied with M8 anchoring hardware
 

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