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-2015-001457

active

&&As per the sample and information received, the "Style A17-58759S" is a ladies knitted beach cover-up. The garment features an "onion skin" v neck with solid binding at the neckline, kimono styled short sleeves and macramé fringes hem. It is made of a 100% polyester see-through knitted fabric.

HS 归类

6114.30.00.00

CBSA 推理

&&This garment is marketed and sold in the swimsuit section as a beach cover-up. It is intended to be worn over a swimsuit and not to be worn on its own as a blouse, a dress or a tunic. It is best described under heading 61.14 which provides for garments not included more specifically in the proceeding headings to Chapter 61.

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