On May 5, after investigations by the Canada Border Services Agency (CBSA) and the Canadian International Trade Tribunal (CITT), Canada initially decided to impose a levy on some upholstered furniture exported from China. The highest tariff is 295.9%, while exports from Vietnam will be levied a highest tariff of 101.5%.

In December last year, CBSA received the report and launched an investigation together with CITT; although the investigation has not yet ended, CBSA issued a preliminary decision, announcing that from May 5, 2021, it will impose a levy on upholstered seats imported from China and Vietnam, which includs anti-dumping duties and countervailing duties.

CITT issued an announcement in February, stating that it had found "reasonable signs" that upholstered seats imported from China and Vietnam were dumping and receiving export subsidies, and that they had caused or were about to cause harm to the Canadian market.

28 Chinese manufacturers will be levied a separate tax rate ranging from 20.65% to 226.45%, and the remaining manufacturers will be levied a tariff of 295.90%; there are also 7 Vietnamese manufacturers will also be levied a separate tax rate ranging from 17.44% to 89.77 %, the remaining manufacturers will levy 101.50%.

The specific situation is shown in the figure:

Commodities classified into the following customs codes will be subject to customs duties:

9401.40.00.00 Chairs other than garden chairs or camping chairs that can be converted into beds;

9401.61.10.10 Household upholstered seats with wooden frames;

9401.61.10.90 Other household upholstered furniture with wooden frames;

9401.71.10.10 Household upholstered seats with metal frames;

9401.71.10.90 Other household upholstered furniture with metal frames.

Attach a link to the CSBA preliminary decision announcement notice

（https://www.cbsa-asfc.gc.ca/sima-lmsi/i-e/uds2020/uds2020-np-eng.html）