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-2016-006703

active

&&Mastectomy Bra, Style 761, is specially designed for larger sizes. It is made of cotton (95%) and spandex (5%). Each bra features wide padded straps and cups constructed with an inside “pocket” designed to accommodate breast prosthesis. The prosthesis is/are sold separately.&&

HS 归类

6212.10.00.90

CBSA 推理

&&The bra, imported without breast prosthesis fitted into the cup pockets, 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 interalia: (1) Brassieres of all kinds”.

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