CoverSkate

Classification SH

9506.99.90.99

Raisonnement de l'ASFC

The CoverSkate is specially adapted to the skate and improves its effectiveness and comfort; therefore, it meets the definition of an ice skate accessory and no exception is applicable. It is classified with the article for which it is intended, in accordance with Legal Note 3 of Chapter 95. The ice skate is a sports and outdoor article under heading 95.06. The product is excluded from footwear, gaiters and the like in Chapter 64 by reason of that chapter’s Legal Note 1(f). It is excluded from textile articles under Legal Note 1(t) in Section XI.

Décisions connexes

C-2021-000268 | HS 9506.99.00.90

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C-2018-007737 | HS 9506.29.00.00

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C-2018-007736 | HS 9506.29.00.00

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C-2018-004093 | HS 9506.70.20.00

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C-2015-003426 | HS 9506.70.12.00

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