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-2016-000709

active

&&The product is a red bag with white trim and red handles. It measures approximately 33 cm in diameter and is 33 cm tall. Based on the sample provided and laboratory analysis, the outer shell of the bag is constructed of textile fabrics laminated with plastics. As such, it is the textile material which gives the bag its essential character. The bag is lined with woven polyester fabric and has a ring of metal wire encased in the upper trim. Two fabric handles are sown at the top of the bag.

HS 归类

6307.90.99.90

CBSA 推理

&&Bags are containers made of flexible material with an opening at the top, used for holding or carrying things. Heading 95.05 covers festive articles but according to Explanatory Notes to this heading, it excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function. Legal Note 1(v) to Chapter 95 also excludes utilitarian articles from that Chapter.&&&&Explanatory Notes to heading 4202 state that only the articles specifically named therein and similar containers are covered under the heading. The good in issue is a multi-purpose bag. Multi-purpose bag is not listed, nor similar to those enumerated in heading 4202.&&&&As per Note 7 (f) to Section XI, General Note (1) to Chapter 63 and Explanatory Notes to heading 63.07, the Santa gift bag with handles meets the terms of heading 63.07.&&

相关预裁定

准备好更快归类了吗?

CustomsLogIQ 使用此税则数据驱动 AI 归类。免费试用。

免费试用 CustomsLogIQ