Variant of the North American Product Classification System (NAPCS) Canada 2022 Version 1.0 for Merchandise import and export accounts (regrouping variant)
115142 - Christmas trees
This subclass comprises natural Christmas trees.
Exclusion(s)
- nursery trees or shrubs (except for use as Christmas trees) (See 1151441 Trees)
1151421 - Christmas trees
Natural Christmas trees.
Illustrative example(s)
- cultivated Christmas trees
- cut Christmas trees
Exclusion(s)
- artificial Christmas trees (See 4754237 Fabricated products, n.e.c.)
- nursery trees or shrubs (except for use as Christmas trees) (See 1151441 Trees)
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