&&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.

Phân loại mã HS

9505.10.00.90

Lý giải của 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.

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