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-2015-002473

active

&&The product is a 12 oz. steel mug with blue speckled enamel finish.The mug is impact resistant, lightweight and dishwasher safe.

HS 归类

7323.94.00.99

CBSA 推理

&&You have proposed classification under HS 7323.94.00.99. Heading 73.23 provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel”. Explanatory Note (A)(2) of heading 73.23 includes mugs as articles for table use. The Coleman® 12 oz. Enamel Mug is included within the heading and more specifically under subheading 7323.94 “other; of iron (other than cast iron) or steel, enameled”.

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