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-2017-000706

active

&&This is a hammock made of woven nylon fabric. It measures 220 centimeters long by 148 centimeters wide and has a weight capacity of up to 181.4 kilograms. The hammock features an attached storage pocket that is sewn into the side of the hammock, with a drawstring closure for the purposes of folding up. Included are two nylon fabric hang cords, and a metal carabineer clip, designed for stretching the hammock between two trees or posts. The hammock is imported folded up into a mesh carrying bag for transport.

HS 归类

6306.90.90.00

CBSA 推理

&&Heading 63.06 of the Customs Tariff provides for “Tarpaulins, awnings and sun blinds; tents; sails for boats, sailboards or landcraft; camping goods”. Explanatory Note (5) to the heading describes the term “camping goods”, stating that “this group includes canvas buckets, water bags, wash basins; ground-sheets; pneumatic mattresses, pillows and cushions (other than those of heading 40.16); hammocks (other than those of heading 56.08)”. Since this hammock is made of woven fabric, and not formed from made up nets, of textile materials, this hammock is not included in heading 56.08. The Lightweight Sling Hammock meets the terms of heading 63.06.

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