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-2017-000639

active

&&C9 Series, C12, C15 and C18 Vinyl Cones are plastic marker cones which measure 9, 12, 15 and 18 inches in diameter, respectively, and are imported in sets of 10 and 12 cones. These brightly colored cones are used for a variety of sports training drills to increase speed and agility and as field markers for football, soccer and boot camps. C9 Series are red, orange, blue, green or yellow. C12, C15 and C18 are orange.

HS 归类

3926.90.99.90

CBSA 推理

&&Your consultant requested classification under 9506.91.90.90 of the Customs Tariff as articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter. Although these marker cones are used in conjunction with general physical exercise and sports activities, they are not a necessary component of these activities. Since these plastic cones are not named in any specific heading of the Tariff, they are classified by their constituent material under heading 39.26 as other articles of plastics.

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