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-2014-010079

active

&&The product is a compound action anvil lopping shear. It is similar to a pair of pruning shears or secateurs but a larger, two-handed, long handled version for branches thicker than pruning shears can cut. The blade is short and curved, similar to that of pruning shears and the tool is generally used for pruning twigs and branches from trees and large shrubs up to 2 inches in diameter.

HS 归类

8201.60.10.00

CBSA 推理

&&The product meets the technical terms of heading 82.01 which provides for, "Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kinds; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry." Specifically, sub-heading 8201.60 includes, "Hedge shears, two-handed pruning shears and similar two-handed shears".&&&&The World Customs Organization (WCO) Explanatory Notes on the Harmonized System state that sub-heading 8201.60 includes grass shears and lopping shears. The item in question has the same essential characteristics as pruning shears (short, curved blade), but with a longer handle designed for two-handed use.&&

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