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-2017-003889

active

&&A woman’s knitted sleeveless upper garment, “Style W02-94463U”. This Ponte di Roma upper garment consists of 75% polyester, 20% viscose, and 5% elasthane, has a lace applique on the front and back and a mesh yoke upper part. This sleeveless garment features underarm dart and a round neckline. The bottom of the garment is hemmed and extends below the waist. It does not incorporate a drawstring at the waist, nor does it have a ribbed waistband, or other means of tightening at the bottom of the garment, does not contain pockets, and has an average of 10 or greater stitches per linear centimetre in each direction.

CBSA 推理

&&The garment does have the characteristics of a sleeveless blouse of heading 61.06 (i.e. is loose fitting and of fancy design); it has a lace applique on the front and back and netting. It is not excluded by Legal Note 4 to Chapter 61 and is properly classified under tariff item 6106.20.00.

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