Motivazione CBSA
&&Grab Bag Model # 100600&&&&Chapter 42 provides for Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). Heading 42.02 provides for in part, “sports bags”. The bag at issue is similar to a “sports bag”. It is constructed with a central top zipper and has two side handles and an over the shoulder strap for carrying. The grab bag meets the terms of subheading 4202.92.&&&&Turtleneck Zip Up Unisex Jackets&&&&Heading 61.04 provides for among other things “jackets”. These garments are unisex jackets. Legal Note 9 to Chapter 61 states in part that, “Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the heading covering women’s or girls’ garments”. These jackets meet the terms of subheading 6104.33.&&Sleeve Protectors (V 1 & V 4):&&&&The weft knitted sleeve protectors cannot be considered complete garments as they only cover the arms. The sleeve protectors are considered accessories to clothing that enhances protection to the wearer from cuts. They consist of an outer layer of woven fabric (of 100% nylon), and an inner layer of Cut-Tex Pro weft knitted fabric (of 67% polyethylene, 17% polyester and 16% glass fibres), and a lining.&&&&According to the General Explanatory Notes to Section XI, GIR 3 should be used to determine which of the two fabric layers should be used for classification of these products as a whole. The woven fabric of layer one is classified under heading 54.07, per GIR 1. The weft knitted fabric of layer 2 is classified under heading 60.06, per GIR 1. Per GIR 3 (b), the essential character of these accessories is provided by the weft knitted fabric layer, as the purpose of this layer is to provide protection to the wearer’s arms; it provides a barrier from bites. These sleeve protectors are classified according to the inner layer, of weft knitted fabric, according to the textile material in this layer that predominates by weight; the polyethylene; according to Subheading Note 2 to Section XI.&&&&Chapter 61 provides for Articles of apparel and clothing accessories, knitted or crocheted. Heading 61.17 provides for in part, Other made up clothing accessories, knitted or crocheted. Explanatory Note (6) to the heading provides for “Sleeve Protectors”. This sleeve protector meets the terms of subheading 6117.80.&&&&Sleeve Protector (V 3):&&&&The weft knitted sleeve protectors cannot be considered complete garments as they only cover the arms. The sleeve protectors are considered accessories to clothing that enhances protection to the wearer from cuts. They consist of weft knitted fabric (of 67% polyethylene, 17% polyester, and 16% glass fibres).&&&&Chapter 61 provides for Articles of apparel and clothing accessories, knitted or crocheted. Heading 61.17 provides for in part, Other made up clothing accessories, knitted or crocheted. Explanatory Note (6) to the heading provides for “Sleeve Protectors”. This sleeve protector meets the terms of subheading 6117.80&&