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-2015-012247

active

&&This garment is designed to cover the upper part of the body, extending to below the waist, has long sleeves and a scoop neckline. It does not have any pockets or full or partial opening starting at the neckline; it must be pulled over the head to wear and has no means of tightening at the bottom of the garment. It is made of a black 100% polyester knitted fabric. The front and sleeves sport a zombie style print graphic which evokes a bloody skeleton bride.

HS 归类

6110.30.00.92

CBSA 推理

&&According to Memorandum D10-14-62, textile costumes that are designed and constructed in a manner that allows for repetitive use, that are comparable in quality and value to articles of clothing are classified in Chapter 61 or 62, as appropriate, and excluded from Chapter 95 by the application of Note 1(e) to that Chapter.

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