関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

Ruling C-2017-003661

active

&&This product is PIGAOne technical footwear. It is designed for use in prevention and recovery circumstances, in the context of therapy or sports. The footwear has a flexible plantar arch lift system, i.e., the arch lift strap is made of fabric, like the rest of the footwear. The product is a flexible orthotic device that helps users correctly position and rehabilitate their foot. It was developed with a podiatrist to help people improve posture through foot alignment, while providing support to the plantar arch. It also includes a lateral support strap so that the foot is not inverted outward. It can be worn alone or in shoes to help users maintain good posture.

HS分類

6307.90.99.90

CBSAの根拠

&&The product plays a support role solely on the basis of its elasticity. Legal Note 1(b) of Chapter 90 excludes the product from that chapter because it provides a support role that derives solely from its elasticity. The product used to manufacture this article is composed primarily of polyamide and elastase, which are responsible for 87% of the product’s weight. In addition, since it is sold in pairs and is not made to measure, it cannot be classified with orthopedics footwear and appliances (Legal Note 6 of the same chapter).&&&&Although designated as slippers, the footwear in Legal Note 1(b) of Chapter 64 does not include footwear of textile material, without an outer sole glued, sewn or otherwise fixed or applied to the upper (Section XI).&&&&Chapter 63 of Section XI includes other made up textile articles, and Explanatory Note 26 of heading 63.07 covers bandages of the same type as those covered in Note 1(b) of Chapter 90 for joints or muscles, other than those falling under other headings of Section XI. Consequently, the goods in question fall under heading 63.07.&&

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