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-2016-000283

active

&&The "K-9 Kannon, P/N 49213" is a tennis ball launcher that mechanically shoots balls up to 75 feet for your dog. The launcher measures 22.5" L x7" W x 3" D and weighs 1.76 lbs. The outer shell is made of ABS plastic which makes up 90% of the material components. Inside, latex tubing is attached to the handle. As the handle is pulled back, the latex tubes stretch and are locked into place until the trigger is pulled. When the trigger is pulled, the latex tubes are "flung" forward, forcing the tennis ball out of the launcher. The K-9 Kannon also comes with a tennis ball, which is 95% rubber with 5% polyester. It is packaged inside an open faced black cardboard container ready for retail sale.

HS 归类

8479.89.90.90

CBSA 推理

&&This product meets the technical terms of heading 84.79, which includes "machines and mechanical appliances having individual functions, not specified or included elsewhere". The K9 Kannon is mechanically operated and has an individual function of launching tennis balls.&&&&Chapter 39 "Plastics and articles thereof" and Chapter 95 "Toys and Games" were considered. The K9 Kannon is excluded by Note 2(s) to Chapter 39, which names "Articles of Section XVI (machines and mechanical or electrical appliances)". Note 5 to Chapter 95 excludes pet toys.&&

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