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-2017-005058

active

CoverSkate

HS分類

9506.99.90.99

CBSAの根拠

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.

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