2012 April No.53 – MISCELLANEOUS


A granite slab is imported into Canada from Italy. In Canada, the slab is further cut and polished to produce a granite countertop. The processing in Canada contributed over 60 percent of the transaction value of the finished product. Does the finished countertop qualify for preferential tariff treatment under the NAFTA?

A. The countertop qualifies for NAFTA since over 60 percent of the value was added in a NAFTA country.

B. The countertop qualifies for NAFTA since it was cut and polished in a NAFTA country and over 60 percent of the value was added in Canada.

C. The Exporter’s NAFTA Certificate of Origin must be reviewed before a determination of NAFTA eligibility can be made.

D. The countertop does not qualify for NAFTA.

E. The countertop qualifies for NAFTA because there is a tariff shift from Chapter 25 to Chapter 68.

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