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-2016-002680

active

&&This product, NIPPRIG Plant Pot Item #40296943, is 38 cm (D) x 36cm (H) and is made of interwoven water hyacinth stained with a clear, water-based lacquer on a powder coated steel frame. The item is handmade and contains a waterproof plastic (PET) liner.

HS 归类

4602.19.99.00

CBSA 推理

&&Legal Note 1 to Chapter 46 states, in part, "In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves) ".&&&&Heading 46.02 provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01. This product is a composite good of plaiting materials, steel and plastic; however, it is the plaiting material of water hyacinth which gives the product its essential character.&&

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