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-2015-001418

active

&&According to the documentation provided, the product is an assortment of four 18cm high opaque white glass jars with a screw-on cap. Each jar has glued-on festive Halloween designs (monster faces, scary pumpkin, etc.). Inside the screw-on cap is a small LED light powered by 2 AAA batteries that create a lighting effect when turned on. Each jar has a metal hook that allows it to be suspended or placed on a stable horizontal surface.

HS分類

9505.90.00.90

CBSAの根拠

&&Heading 95.05 provides for, among other things, festive articles. Explanatory Note (A) (1) to this Heading includes in part; "festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.)." The Halloween glass jar is a festive decoration that is designed for use at Halloween and not year round. It does not emit enough light to use in a utilitarian manner such as the lighting fittings of Heading 94.05.

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