Customs Coding supply chain Management

Cook-e-tronics Inc is an importer of domestic’s electronics. Their importer number is 123456789RM0001 and their located at 1324 Steels Avenue West, Toronto, ON M5V 4S2.
This importer is preparing a B3 to submit to CBSA. The current stock in the bonded warehouse is as follows:
• 1500 Coffee Makers
• 2500 Tea Makers
The original supplier of these goods is Cocina Factory Inc. They are located at Calle 45, Medellin Colombia. Goods were manufactured in Colombia and were shipped via sea freight. Cook-E-Tropics Inc and Cocina Factory Inc are NOT related firms and the price payable on the invoice is without adjustments. The direct date of shipment for this transaction is May 5, 2020
These particular products are for the Christmas season, and were storage in the bonded warehouse of Freight Customs and Services Inc, located at 1522 Steeles Avenue West, Toronto, ON, M5V 6S1.
Please complete B3 based on the information below:

The exporter has not provided the importer with a certificate of origin for the goods.
The cost of the Coffee Maker is CAD $ 21.70 (Invoice shows unit price of USD $ 15.50)
The cost of the Tea Maker is CAD $ 20.02 (Invoice shows unit price of USD $ 14.30)
The bonded Warehouse number is 9982
Transaction Number for this shipment is 95124 522323
The Cargo Control Number is 952-3531178.

Specific Instructions:
Download the B3 form.

Using your knowledge of the customs tariff and what you have learned about the Canada Customs Coding form, please complete B3 form and calculate duties and taxes payable for a total of 500 Coffee Makers and 500 Tea Makers.

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