வரி அட்டவணை தீர்ப்புகள் D-குறிப்பேடுகள் வர்த்தக தீர்வு நடவடிக்கைகள் PGA தேவைகள் தடைகள் ஆட்சிகள்

Ruling C-2015-007008

active

&&According to the sample and information submitted, the product is a clear plastic hanger that measures 25 cm long and 8 mm thick. The hanger incorporates two plastic pinch clips that operate by means of a metal spring to secure pajama bottoms. This item is imported holding a garment from the distribution point to the retailer stores in Canada. Generally, the hanger is removed at time of purchase and reused at store level.

HS வகைப்பாடு

3923.90.90.90

CBSA நியாயாதாரம்

&&As per General Interpretative Rule 5(b), packing materials entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials are clearly suitable for repetitive use. Consequently, this item is classified separately from the garment hanging on it.&&&&Composite goods consisting of different materials are classified according to the material which gives them their essential character. In the instance, the plastics impart the essential character of the hanger. The good at issue is not a household article and therefore cannot be considered under heading 39.24. Rather, the reusable hanger is considered an article of plastics for the conveyance of goods of heading 39.23.&&

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