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-2017-003001

active

&&The upper garment, referred to as “Style# Q02-78242F” is a ladies knitted top. It consists of knitted 65% polyester and 35% cotton fabric. This top has a center seam that runs the length of the back, a round neckline, shoulder straps of 7/8th inches width, under which is an opening off-the-shoulder, a style referred to in industry by the term “cold shoulder” i.e. the shoulders are exposed and arms must be at least partially covered. For this upper garment, after the cold shoulders the fabric of the sleeves extend to ¾ the length of the arms, the bottom of the sleeves have shirring and a self-binding, the bottom of the garment is hemmed, and the upper garment extends past the waist.

HS 归类

6114.30.00.00

CBSA 推理

&&Heading 61.14 provides for garments not included more specifically in the proceeding headings to Chapter 61. As the submitted garment lacks coverage at the shoulders, it does not cover enough of the upper body to be considered an upper garment of heading 61.06, 61.09 or 61.10. Therefore, the cold shoulder upper garment is classified as “Other garments” of heading 61.14.

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