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-2015-009760

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&&This article is a printed MDF (medium density fiberboard) wall decor hanging that has been sectioned into four panels and attached together horizontally. This wall hanging is printed with the inspirational words "When I Tell You I Love You…" and measures 27.5 inches long, 19.75 inches wide and has a thickness of 1.5 inches. This item is mass produced and is intended as a decorative item.

HS 归类

4911.91.00.90

CBSA 推理

&&You have proposed that this item be classified under HS 4911.91.00.90. Heading 49.11 provides for other printed matter, including printed pictures and photographs. The General Explanatory Notes to Chapter 49 direct that, with few exceptions, Chapter 49 covers all printed matter of which the essential character and use is determined by the fact of it being printed with motifs, characters or pictorial representations. The General Explanatory Notes also acknowledge that although the goods are generally executed on paper, the goods of this chapter may be on other materials provided they have the characteristics listed above.

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