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-2015-008696

active

&&The submitted product is a set of three decorative trees in two different sizes constructed from steel with an epoxy/polyester coating. Each set consists of one decorative tree measuring 35 cm high and 21 cm wide and two decorative trees measuring 20 cm high and 12.5 cm wide. Each decorative tree consists of two slotted pieces that slide together to create the completed three dimensional form.

HS 归类

9505.10.00.90

CBSA 推理

&&The main criterion for eligibility to heading No. 95.05 is that decorations be designed with themes appropriate to a "festive occasion" and not used year round. This product is in a shape of a stylized Christmas tree. It is marketed as a holiday decoration and falls within the scope of articles for Christmas festivities. Therefore, the product known as "VINTER Decorative Tree Set" meets the provisions of a festive article of heading No. 95.05.

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