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-2015-002493

active

&&This product is a deck of waterproof playing cards sold in a reusable, snap-lock plastic case. It consists of a standard card deck and is used for playing a variety of card games. The cards are made of clear PVC (plastic).

HS 归类

9504.40.00.10

CBSA 推理

&&Heading 95.04 provides for "Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment". Explanatory Note (11) to this heading includes card games of all kinds. Subheading 9504.40.00 specifically includes "playing cards" and accordingly, the deck of waterproof playing cards is included under this subheading.

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