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-2016-010061

active

&&A straightening iron for professional use (Lady Land model), this product has plates of titanium and tourmaline. Temperature can be adjusted from 130 to 240 degrees Celsius through an LCD. It will shut down automatically after 60 minutes when used at 110V. Cord is 2.5 metres long and fully rotational.

HS 归类

8516.32.90.00

CBSA 推理

&&As its name implies, a straightening iron is an appliance used for straightening curled or wavy hair. Heading 85.16 encompasses “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45”, and “electrothermic hair-dressing apparatus and hand dryers” includes the product submitted. Said product, as it is no “curling iron”, should be classified as “other”.

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