税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling 8000001065

active

&&The product is a pillow made of cotton and filled with approximately 2 lbs of mustard seeds. It is approximately 12 by 8 inches. There is a small opening closed by a zipper that allows to empty and fill the pillow.

HS 归类

9404.90.10.49

CBSA 推理

&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled "Decision".&&&&The product is a pillow with a different size than a standard pillow. The product is a pillow for babies. According to the marketing claims, it is incidentally intended to prevent flat head syndrome in babies. Legal Note 1(s) to Section XI excludes such articles. According to Explanatory Notes to heading 94.04, it is covered by this heading.

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