関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

Ruling C-2014-009316

active

&&This product is a polyurethane (PU) coated glove designed to protect hands from exposure to harmful substances that can damage skin such as chemicals, solvents, oils and sharp objects. The PU coating is applied on a support, shaped like a hand. The support, which is made of textile, becomes embedded with the PU to the point that you cannot determine where the PU starts and the textile begins.

HS分類

6116.10.00.10

CBSAの根拠

&&The glove is coated with cellular plastics composed of compounded PU which covers the entire hand portion and approximately one third of the cuff.&&&&Note 2(a) (5) to Chapter 59, and Note 11 to Section XI deals with textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular). As this glove is only coated on one side (the outside) with cellular plastics where the textile is not present merely for reinforcement purposes, it is considered a textile glove.&&&&Departmental Memorandum D10-14-29 “Tariff Classification of Gloves”, paragraph 2 of the Appendix provides an example that is representative of the product in question&&

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