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-2015-002423

active

&&According to the information and the sample submitted, the article is a man's woven garment of 100% cotton. The garment has long sleeves with buttoned cuffs, a pointed collar and a full buttoned front opening designed for left over right closure. The garment reaches the waist and has a banded bottom with adjustment tabs. It is unlined and features two buttoned pockets at the chest and two side pockets. The garment has more than 3 panels (of which at least two are at the front) sewn together lengthwise and does not extend below the mid-thigh area.

HS 归类

6203.32.00.00

CBSA 推理

&&This type of garment is generally worn over light clothing such as a t-shirt, blouse, jersey, etc. but not over another jacket or blazer. Consequently, this jacket is not of the type worn over all other clothing for protection against the weather, and is excluded from heading 62.01 per the Explanatory Notes to heading 61.01, which apply mutatis mutandis, to the articles of heading 62.01.

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