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-2014-009310

active

&&As per the sample and information received, the “Agrilite” boots are a waterproof working boot for men made from 100% polyurethane. These agricultural boots cover the ankle but do not cover the knee. They incorporate a protective metal toe-cap and are lined with textile material.

HS 归类

6401.10.20.00

CBSA 推理

&&Heading 64.01 includes footwear constructed to protect against penetration by water or other liquids. More precisely, it provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging, or similar processes.

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