Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2015-012901

active

&&The importer’s website describes the articles as a SKU WK-06A Black Husky Dog and a CH-99 Chipmunk zipper pull. The articles are stuffed plush toy animals attached to a chrome plated split key ring with a quick release (spring activated) clip.

HS-classificatie

9503.00.90.51

CBSA-redenering

&&The stuffed plush Black Husky Dog and Chipmunk are marketed as zipper pulls. These items consist of a stuffed animal figure and a steel release clip. This item is a composite good providing two distinct but related functions, as an adornment accessory item for clothing, backpacks and similar articles and / or for entertainment purposes primarily but not limited to the youth market.&&&&The function of the steel release clip is to allow for attachment to a slide fastener (also called a zipper) or other similar items for the purpose of carrying or conveying the 4 to 5.5 inch stuffed animal or character for adornment and / or entertainment.&&&&The 4 to 5.5 inch stuffed animal character can be considered for classification under classification number 9503.00.90.51 as stuffed, plush-covered toys representing animals.&&

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