&&According to the information submitted, the goods are busts of «Ezio Auditore», the character of a video game. They are produced in a regular and a bronze edition. Both editions are made of polyvinyl chloride (PVC) and measure 18.8 centimetres in height.

HS分類

3926.40.10.00

CBSAの根拠

&&The busts are collectible statuettes with an ornamental function rather than toys for the amusement of children or adults of Chapter 95. Chapter 39 covers "Plastics and articles thereof". As per the Explanatory Notes to heading 39.26, these busts meet the terms of subheading 3926.40 which provides for "other articles of plastics; statuettes and other ornamental articles".

関連裁定

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