On August 27, 2015, the Canada Border Services Agency (“CBSA”) issued D-Memorandum D10-14-65 “Tariff Classification of Decoy Calls“. I did not realize that there was an issue relating specifically to decoy calls. The issue was serious enough that the CBSA issued a specific administrative policy statement.
The CBSA states that:
“As heading 92.08 covers, among other things, “ … decoy calls of all kinds”, it must be considered for the classification of decoy calls.”
The CBSA takes the position that all decoy calls fall in H.S. item number 92.08. So, when you import a duck call from Duck Dynasty, please use the number the CBSA wishes. It looks like the duck decoys are classified under H.S.item 92.07. Nova Scotia Duck Tolling Retrievers (my puppy is in the photo) are not classified as duck decoys, even though they are a breed of dog that are bred to play on the shoreline to attract ducks to within shooting range.