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-2015-012102

active

&&The product is a 300 ml bottle of bubble bath solution with a bubble-making wand inside and a plastic cap with a figure of various characters on it. The physical sample provided has a Nickelodeon Paw Patrol dog figure and the picture of the product in the Advance Ruling request has an Elsa figure from the Disney movie “Frozen”. This ruling applies to the physical sample received with the request. The purpose of the product is to provide amusement for a child while taking a bath.

HS 归类

9503.00.90.59

CBSA 推理

&&Headings 33.07 and 95.03 of the Customs Tariff were both considered for this product. The bubble bath solution, imported separately, would be a good of heading 33.07; whereas the wand, imported separately, would be a good of 95.03. Legal Note 4 to Chapter 95 states that heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys. This product does not meet the definition of a set but it is for retail sale and does have the essential character of toys in that it provides amusement to a child. This product is included in tariff item 9503.00.90.&&

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