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-2017-004400

active

&&The submitted good, referred to as “Style T02-91949S” is ladies knitted upper garment. This short capped sleeves maternity garment has functional zippers running from the neckline to under the arms that open for the purpose of nursing an infant. It has a crisscross detailing at the front hem and a rounded back hemline. It is made of 74% viscose, 24% polyester and 2% elastane.

HS 归类

6110.30.00.82

CBSA 推理

&&This garment does not have the characteristics of a blouse i.e. of fancy design of heading 61.06, and cannot be considered a fairly simple singlet of heading 61.09 since it is not a sleeveless garment. It is therefore classified as a pullover of heading 61.10.

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