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-2016-010680

active

&&The submitted products are quilted training pads for dogs. They are offered in different sizes ranging from 45cm x 33cm to 71cm x 86 cm. They are made of a thin layer of non-woven fabric, paper (cellulose) tissue, an absorbent core of cellulose fibres and superabsorbent polymer (SAP), and a polyethylene bottom layer. The pads effectively absorb moisture, keeping paws dry and preventing damage to floors.

HS 归类

4818.90.00.00

CBSA 推理

&&The training pads are composite goods and are to be classified according to the principles of GIR 3.&&&&Heading 48.18 provides for, in part, household, sanitary or hospital articles of paper pulp, paper, cellulose wadding or webs of cellulose fibers. As the paper (cellulose) portion represents approximately 50 to 56% of the goods, it is that material which gives that article its essential character.&&

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