ટેરિફ અનુસૂચિ નિર્ણયો D-મેમોરાન્ડા વેપાર ઉપચાર PGA આવશ્યકતાઓ પ્રતિબંધ વ્યવસ્થાઓ

Ruling C-2015-001419

active

&&According to the documentation and sample provided the product is four 13cm high colored plastic lanterns with four sides bearing holes in the form of the words "trick or treat" or with a smiling pumpkin face. Each lantern has a small LED light in the center in the form of a small candle flame powered by one CR-2032 3V battery that creates a lighting effect when turned on. Each lantern has a metal hook that allows it to be suspended or it can be placed on a stable horizontal surface.

HS વર્ગીકરણ

9505.90.00.90

CBSA તર્ક

&&Heading 95.05 provides for, among other things, festive articles. Explanatory Note (A) (1) to this Heading includes "festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.)." The Halloween lantern 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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