関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

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分類

6116.93.00.90

CBSAの根拠

&&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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