&&The submitted product is representative of a Yule goat, and marketed as a holiday decoration. It measures 50 cm high, is red in color and constructed from a base material of polyethylene plastic and a surface material of 100% polyester yarn.

การจำแนกรหัส HS

9505.10.00.90

เหตุผล CBSA

&&The main criterion for eligibility to heading No. 95.05 is that decorations be designed with themes appropriate for a "festive occasion" and not used year round. This product is in the shape of a Yule goat, which is a traditional Scandinavian Christmas ornament. It is marketed as a holiday decoration and falls within the scope of heading No. 95.05 which, according to Explanatory Note A (2) covers articles traditionally used at Christmas.

คำวินิจฉัยที่เกี่ยวข้อง

C-2016-001560 | HS 9505.90.00.90

&&According to the sample submitted, the product, referred to as “LED Light-up and Sound Crystal Ball (Halloween Decoration) Item #H32249” is a battery-operated...

C-2016-001558 | HS 9505.90.00.90

&&According to the sample submitted, the product, referred to as “Acrylic LED Eyeball Light on Pillar, Item #H32247” is a battery-operated lighted Halloween...

C-2015-012248 | HS 9505.90.00.90

&&The submitted article is a Halloween decoration comprising a net-style textile web and six plastic-shaped bats that can easily be positioned anywhere on the net-style...

C-2015-010001 | HS 9505.90.00.90

&&The "Easter Window Clings, Item # A8357" are three-dimensional articles, made up a "jelly-like" material (a mixture of industrial grade mineral oil, thermoplastic...

C-2015-008696 | HS 9505.10.00.90

&&The submitted product is a set of three decorative trees in two different sizes constructed from steel with an epoxy/polyester coating. Each set...

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