税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C- 2017-004151

active

&&The iFlex Barrier is composed of tubular plastic posts, rails and connectors. It is imported in an unassembled state and, when assembled, it creates a traffic barrier that resembles fencing using posts and rails.

HS 归类

3925.90.00.20

CBSA 推理

&&A fence is defined as a barrier that encloses or borders an area such as a garden or field, usually made of posts connected by wire, rails or boards. This product, once assembled, meets this definition as a fence. Legal Note 11(e) to Chapter 39 states that fencing of plastics is included in heading 39.25 as builders' ware of plastics, not elsewhere specified or included.

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