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-2017-002689

active

&&According to information submitted and the laboratory analysis, the product is an overshoe with a single piece of rubber that forms the outer sole and the lower part of the upper. The sole is reinforced by three rubber traction pads of rubber. The top part of the upper is made of textile and covers the ankle but not the knee. Product comes in a travel bag of textile.

HS 归类

6404.19.90.92

CBSA 推理

&&The outer sole meets Legal Note 3 (a) and 4 (b) to Chapter 64. The upper meets Legal Note 4 (a). Per the General Explanatory Notes, Note (9) to Chapter 64 specifically includes overshoes worn over other footwear. The footwear meets the legal notes at the heading level for heading 64.04. The footwear does not meet the subheading for “sports footwear”. It does not have the provision for the attachment of, spikes, sprigs, stops, clips, bars or the like, for the definition of "sports footwear" stated in Subheading Note 1 to Chapter 64. The product is therefore considered an Other footwear with outer soles of rubber and uppers of textile materials of Subheading 6404.19.

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