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-2017-002120

active

&&This product is a key-operated, aluminum padlock body with stainless steel shackle and internal locking mechanism but without the lock cylinder or keys. The lock cylinder is installed in the padlock body and keyed in Canada after importation.

HS 归类

8301.10.00.00

CBSA 推理

&&You have suggested classification under 8301.60.00.00 as a part of a padlock because it is imported without the lock cylinder and keys. General Interpretative Rule 2 (a) states, in part, that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or , unfinished article has the essential character of the complete or finished article. This product, comprised of the padlock body, shackle and internal locking mechanism but without the lock cylinder or keys, is an incomplete padlock but has the essential character of a complete padlock, which is named in subheading 8301.10.

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