Zolltarif Entscheidungen D-Memoranden Handelsschutzmaßnahmen PGA-Anforderungen Sanktionsregime

Ruling C-2016-001568

active

&&The product is a black plastic hanger with a metal hook. It is approximately 44 cm long x 25.5 cm tall and 2 cm (top part) to 5 cm (bottom part) wide.

HS-Klassifizierung

3923.90.90.90

CBSA-Begründung

&&The hanger’s main purpose is to keep the shape of the garment hung on it. As such, the plastic arms of the hanger define the nature of the good more than the metal hook. According to General Interpretative Rule 3(b), the good is therefore considered an article of plastic.&&&&According to the information provided, men’s suit blazers are imported on the hangers and are displayed in-store as such. 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). Most hangers, including this one, are by their very nature, intended for reuse. Consequently, this item is classified separately from the garment presented with it. Further, as the hangers are imported for commercial purposes (transport and commercial display of clothes) they cannot be considered as “other household articles” of heading 39.24.&&

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