సుంకం షెడ్యూల్ తీర్పులు D-మెమోరాండాలు వాణిజ్య పరిష్కారాలు PGA అవసరాలు ఆంక్షల వ్యవస్థలు

Ruling C-2015-002427

active

&&According to the sample and information received, the "Style Y01167 P0614 E-DYNAGG" is a men's casual shoe. These shoes feature a lace up front closure with metal eyelets. It has a plastic, leather and textile upper with tonal stitching, logo detail on the side as well as a pull loop at the heel. The upper fabric composition is 43% polyurethane, 42% cow leather, 15% polyester. The flexible sole is made of rubber.

HS వర్గీకరణ

6402.99.90.91

CBSA తర్కం

&&The submitted product does not meet the requirements for "sports footwear" which is defined in Legal Subheading Note 1 of Chapter 64. The Note states that "for the purpose of Subheading 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports footwear" applies only to:&&&&• a) footwear which is designed for a sporting activity and has or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like.&&&&• b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.&&&&These shoes are men's casual footwear with outer soles of rubber and uppers of plastic and are not covering the ankle. The Y001167 P0614 E-DYNAGG is classified under Subheading 6402.99 as other footwear.&&

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