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-2015-002492

active

&&The hand held grooming device is used to remove loose dead hair from dogs. It is a long thin piece of metal with serrated edges (small teeth on one side, larger on the other) that is bent into a loop with both ends fastened in a textured plastic handle. The handle slides apart so the metal blade can be extended flat. When extended, the blade is approximately 13.5 inches.

HS 归类

9615.19.00.00

CBSA 推理

&&You have proposed classification under 8213.00.30.00. Heading 82.13 provides for "Scissors, tailors' shears and similar shears, and blades therefor". The good resembles and functions as a comb. Combs are toothed devices used to adjust, style or groom hair. Combs are provided for under Chapter 96 and more specifically under heading 96.15: "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof". Explanatory Note 1 of heading 96.15 states that toilet combs of all kinds, including combs for animals, are covered under this heading. Articles of Chapter 96 are excluded from classification under Chapter 82 by Section XV Note 1(m). The product is appropriately included within heading 96.15 and more specifically under "other" subheading 9615.19.

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