&&Il s’agit d’un emballage de plastique, qui s’importe vide, mais sur lequel est imprimée la description du produit qu’il doit contenir : les collants dits Convertible Foot Ultra Soft Dance Tights, qui y seront insérés au Canada. L’emballage lui-même mesure approximativement 17,5 cm sur 10,5 cm sur 1 cm.

Classification SH

4911.99.00.90

Raisonnement de l'ASFC

&&Note 2 to Section VII states “Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49”.&&&&The printing on the packaging is not incidental to the primary use of the goods, that is, the printing provides essential information on the nature and use of the goods. As such, the printed packaging is classified in Chapter 49 in accordance with Note 2 to Section VII.&&&&Chapter 49 covers “Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans”. The printed packaging is classified under 4911.99.00.90 as other printed matter using General Interpretative Rule 1.&&

Décisions connexes

C-2019-005912 | HS 4911.99.00.90

&&This product is described as a Biohazard Plastic Container with a handle. The container is made of 100% plastic and has a capacity of 7.0 litres. It is affixed...

C-2019-005734 | HS 4911.99.00.90

&&According to the information provided, the product consists of a variety of signs printed on metal sheets. Several are vintage style, portraying a variety of...

C-2019-005606 | HS 4911.99.00.90

&&Style numbers DIS-005B 9 x 12 inches and DIS-32RB 8 x 9 inches are sealable bags composed of 100% polyethylene which have been printed with the bio hazard...

C-2017-007238 | HS 4911.99.00.90

&&The goods in issue are small plastic logo plates displaying the word “Regency”. They measure approximately 1 centimeter by 5 centimeters and will be attached to the lower...

C-2015-009760 | HS 4911.91.00.90

&&This article is a printed MDF (medium density fiberboard) wall decor hanging that has been sectioned into four panels and attached together horizontally. This wall hanging is printed...

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