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-2017-000631

active

&&The product at issue is a stainless steel bracket) used to mount a solar racking system to a roof. The product measures 200 mm x 30 mm x 120 mm and weighs 0.359 kg.

HS 归类

8302.49.00.90

CBSA 推理

&&Chapter 83 provides for miscellaneous articles of base metal. The Explanatory Note to Chapter 83 states the following:&&&&“Whereas in Chapters 73 to 76 and 78 to 81 articles are classified according to a specific metal, this Chapter, like Chapter 82, covers certain particular classes of goods irrespective of the base metal of which they are composed”.&&&&Heading 83.02 provides for base metal mountings, fittings and similar articles. The Explanatory Note to this heading states the following:&&&&“This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)”.&&

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