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-2016-002770

active

&&The product referred to as Men's PU Coated Jacket Style #L4513AXT, is a black jacket with a simulated leather-like outer shell. This waist length men's jacket has a center front zip closure, two zippered upper chest pockets, and two lower zippered side pockets. It also features a mock neck collar with a snap fastener and long sleeves. Based on a laboratory analysis, the material of the outer shell of this jacket consists of the following layers (from outside to inside) laminated together: a very thin, black, non-cellular layer of polyurethane, embossed with a leather-like grain pattern, and can be seen with the naked eye; a thin, grey, cellular layer of polyurethane and a black fabric, woven solely from rayon fibres.

HS 归类

6210.40.90.90

CBSA 推理

&&The material of the outer shell of this jacket meets the technical requirements of heading 59.03, therefore it is classified under Heading 62.10 which covers garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07. More specifically, the jacket is classified under tariff subheading 6210.40 as other men's garments.

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