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(1)Subject to section 2, goods that originate in the United States that are classified under any of the tariff items set out in Schedule 1, 2 or 3 are subject to a surtax in the amount of the following percentage of the value for duty determined in accordance with sections 47 to 55 of the Customs Act:
(a)in the case of goods that are classified under any of the tariff items set out in Schedule 1, 15%;
(b)in the case of goods that are classified under any of the tariff items set out in Schedule 2, 25%; and
(c)in the case of goods that are classified under any of the tariff items set out in Schedule 3, 50%.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.