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-2015-008697

active

&&The product, referred to as DUVFLADER Vase #70233299, is a floor standing vase used for decoration or as an accent piece. This bottle-shaped vase has a height of 90cm, an 8cm diameter at the mouth and it widens to 18cm in diameter at its widest point. It consists of dried water hyacinth strips interwoven together over a steel frame.

HS 归类

4602.19.99.00

CBSA 推理

&&According to Note to 1 of Chapter 46, plaiting materials means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material… The product, made of strips of vegetable material, satisfies the requirement of plaiting materials. Articles made directly to shape from plaiting materials falls in heading 46.02.&&&&Neither the form nor design evokes a similar purpose as baskets of 4602.19.92 as it is not designed to hold or carry things, but is rather used as a decorative accent.&&

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