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-2016-001566

active

&&The product is a 100% clear plastic hanger. It is approximately 43.5 cm long x 19.5 cm tall x 0.8 mm wide and has a small notch mid-way on each arm used to hold blouse/shirt type garment pieces.

HS 归类

3923.90.90.90

CBSA 推理

&&According to the information provided, garments are imported on the hanger and are displayed in-store as such. The hangers are not given to the final customer and will be reused at store level. As per General Interpretative Rule 5(b), packing materials entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials are clearly suitable for repetitive use (see also Canadian Rule 3). Consequently, this item is classified separately from the garment presented with it. Further, the good at issue is for commercial use and cannot be considered as “other household articles” of heading 39.24.

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