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-2015-009369

active

&&The golf glove is knitted, made of 70% synthetic leather and 30% stretch lycra (Nylon 83%, Polyurethane 17%). The glove is sold as a single glove.

HS 归类

6116.93.00.90

CBSA 推理

&&You suggested the glove be classified under heading 95.06, as an article for general physical exercise of outdoor games. The Explanatory Note to heading 95.06 includes an exclusion for “sports gloves, mittens and mitts (generally heading 42.03)”. Heading 42.03 only includes goods of leather or composite leather. As the glove is made of synthetic fibres, it is also excluded from heading 42.03, and is therefore classified under Heading 61.16.

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