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Ruling 8000002620

active

&&The Oven mitts style #KK10320 are woven and made of 100% cotton outer and 100% polyester filling. They are used to protect the hands from hot articles.

Phân loại mã HS

6216.00.00.92

Lý giải của CBSA

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 6216.00.00.92. This tariff classification number is correct.&&&&The Oven Mitts style #KK10320 meets the terms of heading 62.16, "Gloves, mittens and mitts".

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