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-2016-007720

active

&&The products are steel square posts and steel square post caps. They are specifically designed to set up the framework for an agricultural shade house. Both products are manufactured of welded galvanized steel approximately 2 mm thick. The posts are 63.5 mm by 3048 mm. The caps slide over the posts and have an opening of approximately 63.5 mm and vary in length from 152 mm to 305 mm.

HS 归类

7308.90.00.60

CBSA 推理

&&The products at issue meet the technical terms of heading 73.08 which provides for structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.&&&&The goods are manufactured of steel and are specifically designed for use in the framework of a shade house. The Explanatory Notes-to heading 73.08 state that this heading covers complete or incomplete metal structures, as well as parts of structures and includes frameworks for greenhouses, a structure similar to an agricultural shade house.&&

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