73Handicrafts (item 54)

73 Handicrafts (item 54)

By-law (1) This section may be cited as Customs By‑law No. 2300078. Prescribed goods (2) For the purposes of item 54, subject to subsections (3) and (5), each of the following goods are goods to which that item applies: (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (3) For the purposes of paragraphs (2)(b) to (g), subject to subsection (4), item 54 applies to materials or components of a minor nature that are incorporated in the goods and are essential to the assembly or normal operation of the goods. (4) Paragraph (2)(g) does not apply to footwear which incorporates wedges or platforms. (5) Subsection (2) does not apply to: (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. Conditions (6) Item 54 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (7) Item 54 applies to those goods covered by paragraphs (2)(a), (2)(b) and (2)(g) subject to the condition that those goods were made by one or more of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (8) Item 54 applies to those goods covered by paragraphs (2)(d) to (f) subject to the condition that those goods are made by one or both of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. Definitions (9) In this section: