&&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.

HS分類

4911.99.00.90

CBSAの根拠

&&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.&&

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CBSAの根拠

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