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Ruling C-2015-002485

active

&&The Coleman Camp Towel Model 2000008950 is a yellow rectangular (30cm x 68cm), hydro-entangled nonwoven that has been packaged for retail sale. The towel is made up of nonwoven fabric, weighs approximately 273 g/m2 and is composed of a blend of man-made staple fibres, predominantly viscose rayon (artificial) with a lesser amount of polyester and polyethylene (synthetic). The towel as packaged for sale, is cut to size from a larger piece of material.

Phân loại mã HS

5603.94.00.90

Lý giải của CBSA

&&You have requested consideration of tariff classification 6302.93.00.00 , however; this product has only been cut to a rectangular shape therefore it does not meet the definition of "made up" as prescribed in Note 7 to Section XI of the Customs Tariff. The camp towel does meet the technical requirements of heading 56.03 which provides for nonwovens, whether or not impregnated, coated, covered or laminated. This product could be considered as a nonwoven in the piece, without other working, whether or not presented folded or put up in packings (e.g., for retail sale) as described in paragraph 4 of the Explanatory Notes (fifth edition 2012) page XI-5603-3.

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