Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2016-006702

active

&&Mastectomy Bra Style #779 features a colour on colour design. The exterior facing is made of scalloped lace (nylon) while the lining and cup pockets, designed to accommodate a breast prosthesis, and is made of cotton/spandex. The wings are made of a nylon/spandex fabric, and the straps are both lined and embroidered. The prosthesis is/are sold separately.

HS-classificatie

6212.10.00.90

CBSA-redenering

&&The bra, imported without breast prosthesis fitted into the cup pocket(s), cannot be considered as an “appliance which is worn or carried, or implanted in the body, to compensate for a defect or disability” as described under Heading 90.21. The bra satisfies the terms of Heading 62.12, as supported by Note (1) of the heading’s Explanatory Notes which reads: “This heading includes, inter alia: (1) Brassieres of all kinds”.

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