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Which Harmonized Number should appear in Block 6 of the NAFTA Certificate of Origin: the US, Canadian or Mexican tariff number?
The numbers should be the same in all tariffs at the 6-digit level, but if they are different, the producer should determine if the number provided by the buyer is acceptable. If it is, then use the Harmonized System (H.S.) number. The prudent exporter/producer should obtain a ruling when there is a H.S. number difference between countries. Canada now requires that invoices indicate the full 10 digits of the Canadian tariff schedule.
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