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-2014-008904

active

&&The submitted product, referred to as "Plush Stuffed Animal Night Light", is a battery-operated plush dolphin with lights. It is composed of a textile plush head and tail as well as a textile plush torso with a bottom flap covering the battery case. The upper portion of the body is a plastic shell that is perforated with holes in the shape of stars. Inside the shell, there are light bulbs. From within the plastic shell, the "Plush Stuffed Animal Night Light" projects a constellation of stars on the ceiling and walls in three color options. The light automatically shuts off after 45 minutes.

HS 归类

9503.00.90.51

CBSA 推理

&&The "Plush Stuffed Animal Night Light" is classified as a toy. Its size, shape appearance and plush components provide a clear invitation for children to interact with the toy by pushing its buttons to change the colors of the projected lights.

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