HS Code for Smartphone Virtual Reality Goggles (Canada (CBSA))
PRIMARY CLASSIFICATION RESULT (Canada (CBSA))
The primary 6-digit Harmonized System (HS) code for smartphone virtual reality goggles is 9004.90 (Other). Under the 2026 CBSA Customs Tariff, representative general duties are Free [Official Source].
Classification guidance note.
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 9004.90 | Other | Other | View 9004.90 → |
Official Primary Sources & Authority References
CBSA Customs Tariff ↗
Canada Border Services Agency official 10-digit tariff schedule for Smartphone Virtual Reality Goggles.
CBSA Advance Rulings ↗
CBSA binding tariff classification advance rulings.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Smartphone Virtual Reality Goggles Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Smartphone Virtual Reality Goggles?
The primary 6-digit Harmonized System (HS) code for Smartphone Virtual Reality Goggles is HS 9004.90 (Other).
What is the Canada (CBSA) general import duty for Smartphone Virtual Reality Goggles?
Under the 2026 CBSA Customs Tariff, representative MFN general duty rates for Smartphone Virtual Reality Goggles under HS 9004.90 are Free.
Are there alternative candidate subheadings for Smartphone Virtual Reality Goggles?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 900490.
What mandatory import documents are required for Smartphone Virtual Reality Goggles?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Smartphone Virtual Reality Goggles?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Smartphone Virtual Reality Goggles?
Import fees are assessed on entered customs value under destination regulations.
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