Tabela Tarifária Decisões D-Memoranda Medidas de Defesa Comercial Requisitos PGA Regimes de Sanções

Ruling C-2016-006732

active

&&The Ladies Poncho, Style 410973, is made from a cotton mixed blend (55% cotton, 25% viscose, 15% nylon and 5% wool) knit fabric. The poncho’s front and back panels have been tacked together with small amount stitching, creating large loose fitting armholes – there are no fitted sleeves. It sports a boat neckline, and features a ribbed band along the front and back bottom edges. This rectangular shaped garment is worn by pulling it over the wearer’s head. It is designed to drape over the wearer’s upper front and back, including the shoulders and arms. It measures 28 ¼ inches in length from the shoulder falling just below the waist line.&&

Classificação SH

6102.20.00.00

Raciocínio CBSA

&&The poncho is worn over all other clothing. The protection it offers against weather is relative to the seasonal conditions under which it is worn. Although not specifically named in the Customs Tariff, the Explanatory Notes to heading 61.01 identify ponchos as being included in the heading. Because the provisions of Heading’s 61.01 Explanatory Notes apply “mutastis mutandis” to the articles of heading 61.02, the Ladies Poncho is classified under heading 61.02.

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